Volunteer Mileage Reimbursement
Volunteer drivers may exclude mileage reimbursement payments from their income only to the extent they would be able to deduct the expense as a charitable contribution.
Volunteers may exclude one of the following amounts for each mile driven, including unreimbursed miles:
Optional, standard mileage rate for charitable activities of 14 cents per mile
Actual vehicle expenses, such as gas and oil, directly related to the charitable purpose