Page 15: Deductions (Continued)
Skip this page if you gave nothing to your church or any charity, and paid nothing out of pocket for a job outside ministry.
You need this page if you gave money or goods to your church or any charity, drove for volunteer work, or paid for books, tools, dues or training for a secular job. Your regular giving to your own church belongs here.
What this page does. It finishes the itemized deductions: charitable giving, unreimbursed expenses against secular W-2 wages, and miscellaneous items.
Before You Begin
Please gather any records that relate to:
- Church and charitable contributions
- Annual giving statements
- Volunteer mileage records
- Receipts for charitable expenses
- Records of donated stock or securities
- Job-related expenses you paid personally
- Tax preparation and investment-related expenses
Having these documents available will make completing this page much easier.
Charitable Contributions
No Charitable Contributions?
If you did not make any charitable contributions during the year, simply check the box provided and continue to the next section.
Cash Contributions
Enter the total amount you donated during the year by:
- Cash
- Check
- Credit or debit card
- Online giving
- Electronic bank transfers
Your annual church or charity giving statement can be very helpful when completing this section.
Volunteer Mileage
If you used your personal vehicle while performing volunteer work for a qualified charitable organization, enter the number of miles driven.
Please enter:
- Taxpayer mileage
- Spouse mileage
Examples may include:
- Delivering meals
- Transporting supplies
- Traveling to volunteer events
- Running errands for a charitable organization
Out-of-Pocket Volunteer Expenses
Include expenses you personally paid while performing volunteer services and for which you were not reimbursed.
Examples may include:
- Travel expenses
- Lodging
- Meals while serving away from home
- Supplies purchased for volunteer activities
- Other unreimbursed charitable expenses
Non-Cash Charitable Contributions
If you donated items such as clothing, furniture, household goods, or similar property with a value of less than $500 per organization, enter the information in the area provided.
Examples include:
- Clothing donations
- Household goods
- Electronics
- Furniture
- Books
- Small equipment
Larger Non-Cash Donations
If you donated property valued at more than $500, that information will generally be reported on Page 16.
Donations of Stock or Securities
If you donated stocks, mutual funds, or other securities directly to a charitable organization, please provide:
- Name of the company or investment
- Number of shares donated
- Date originally purchased
- Original purchase cost
- Fair market value on the donation date
These details help us determine the appropriate charitable deduction.
Unreimbursed Employee Expenses (Secular Employment)
No Job-Related Expenses?
If neither you nor your spouse paid unreimbursed expenses related to secular employment, simply check the box provided and continue to the next section.
If You Had Job-Related Expenses
Enter expenses you paid personally and were not reimbursed for by your employer.
Examples may include:
Books and Supplies
- Professional materials
- Reference books
- Office supplies
Education and Training
- Courses
- Seminars
- Continuing education
- Professional development
Tools and Equipment
- Required tools
- Job-related equipment
- Specialized materials
Job Search Expenses
- Resume services
- Employment-related travel
- Other qualifying job-search costs
Professional Dues
- Union dues
- Professional memberships
- Association fees
Business Mileage
- Mileage driven for your secular employment
Licenses and Certifications
- Professional licenses
- Certification renewals
- Required permits
Uniforms
- Required work uniforms
- Safety clothing not suitable for everyday wear
Trade Journals and Publications
- Industry subscriptions
- Professional publications
Educator Expenses
Teachers, instructors, aides, counselors, principals, and other qualifying educators should enter classroom expenses separately.
These expenses may qualify for special educator deductions.
Miscellaneous Expenses
This section includes a variety of expenses that may still be relevant for state tax returns or other tax calculations.
Examples may include:
Tax Preparation Expenses
- Tax preparation fees
- Tax planning fees
- Organizer fees
- Estimated payment assistance
- Audit protection services
Tax Resources
- Tax books
- Tax research materials
Professional Tax Advice
- Tax consultation fees
- Representation fees
Investment Expenses
- Investment advisory fees
- Custodial fees
- Investment-related service charges
- Investment interest expense
Financial Administration Costs
- Safe deposit box fees
- IRA custodial fees paid separately
- Postage and shipping related to tax documents
- Credit card processing fees paid on tax payments
Enter any applicable expenses and include notes when additional explanation may be helpful.
Common Mistakes to Avoid
Keep Records for Larger Donations
For any single charitable contribution of $250 or more, a written acknowledgment from the charity is generally required.
Be sure to keep supporting records with your tax documents.
Volunteer Mileage Has Special Rules
Volunteer mileage may qualify for a deduction when driving on behalf of a qualified charitable organization.
Examples include:
✅ Delivering supplies for a ministry event
✅ Volunteering at a charitable project
Generally, commuting to your regular church services or ordinary attendance is not considered deductible volunteer mileage.
Your Time Is Not Deductible
While your volunteer service is deeply appreciated, tax law does not allow a deduction for the value of your time or services.
However, qualifying out-of-pocket expenses related to that service may still be deductible.
Stock Donations Require Additional Information
The tax treatment of donated securities may vary depending on how long the investment was held before being donated.
That’s why we ask for:
- Purchase date
- Original cost
- Value at the time of donation
Providing complete information helps ensure the contribution is reported correctly.
Complete the Employee Expense Section Even If You Think It Doesn’t Apply
Some employee expenses are no longer deductible on the federal return in many situations.
However, several states still provide deductions or tax benefits for these expenses.
Completing the section allows us to determine whether any state tax savings may be available.
Ministry Expenses Belong Elsewhere
This section is intended for expenses related to secular employment.
Expenses connected with your ministry position should generally be reported on the appropriate clergy expense page later in the organizer.
Business Mileage Still Needs Additional Detail
If you report employee mileage here, additional mileage information may also be required elsewhere in the organizer.
Providing complete mileage records helps us determine the correct treatment.
Report What You Actually Paid
Please enter contributions that were actually completed during the tax year.
A pledge or commitment that remained unpaid as of December 31 is generally not deductible until payment is made.
When You’re Finished
Before moving on to Page 16, take a moment to review your entries and confirm that you have:
✓ Included all charitable contributions
✓ Reported volunteer mileage
✓ Listed out-of-pocket volunteer expenses
✓ Reported non-cash donations
✓ Included any stock donations
✓ Entered unreimbursed secular job expenses
✓ Listed miscellaneous tax and investment-related expenses
✓ Added notes for any unusual situations
A complete Page 15 helps us identify every potential deduction available to you. If you’re unsure whether an expense qualifies, simply include a note in the comments section, and we’ll be happy to review it with you.