Show Charitable Contributions I IMay May Be Tax I Amounts paid to charitable organizations may be deducted as contributions by individuals on their 1966 federal income tax returns if they itemize deduc deduc- TO QUALIFY as a deduction the amount must be paid to the organization before the end of the taxable year explained Roland Roland Ro Ro- Roland Ro- Ro land V. V Wise District Director of Internal Revenue for Utah Of particular interest to this area is the status of missionary contributions Where payments are made to a missionary fund of a charitable organization and the charitable organization is given full control of the donated funds and discretion as to their use such contributions qualify as deductible contributions HOWEVER IF the donor gi gives ves the contribution to the missionary it Is not a deductible contribution If the donor gives the contribution to a charitable organization and the contributions contributions contributions are earmarked by the do donor donor donor do- do nor for tor a particular individual they are treated in effect as being contributions to the indIvidual individual Individual Indi indI- vidual designated rather than to the charitable organization and represent personal expenses I the deduction of which is pr pro pro- I by the Internal Revenue Code Some other Items which are considered to be deductible as contributions If they are are POCKET OUT-OF-POCKET expenses incurred in rendering services to a church or charity Amounts paid for gas oil orbus or orbus orbus bus fare tare for tor transportation ne necessary necessary necessary ne- ne in performing your services In lieu of the actual expenses for gas oil etc a standard mileage rate of 5 cents a mile mUe may be deducted for the use of a personal automobile and COST AND upkeep of unIforms uniforms uni unI- uniforms forms you must wear as a volunteer volunteer volunteer vol vol- if the uniform m is not suitable for general wear Mr Wise said some expenses not con considered deductible as contributions are DEPRECIATION or insurance insurance ance on your personal car JUts Jilts to individuals and the value of your services furnished to an organization Taxpayers who frequently donate do donate donate do- do nate their services should keep records receipts check stubs and other evidence of the expenses ex expenses expenses ex- ex to substantiate their de de- de |