Allowable Reimbursements for Certain Out-of-pocket Expenses

Volunteers may be reimbursed for incidental expenses incurred that are required and/or directly related to their service such as required uniforms, period costumes, and subsistence supplies such as propane, etc (26 CFR 1.170A-1). Such expenses must be noted on the Volunteer Agreement. Reimbursements for volunteer groups will be provided to the group or to specific individuals as noted on the Agreement.

A. Local volunteers who live in the commuting area

1.Expenses for personal vehicle use:

a. Commuting mileage that consists of home to duty station and return is reimbursed at the IRS Charitable Rate of 14 cents per mile, or

b. Actual Mileage - Actual mileage expense reimbursement requires show of actual costs including receipts and per-mile expense, home to duty station and return (does not include general repair and maintenance expenses, depreciation, tires or registration fees).

c. Official mileage while on duty is reimbursed at the General Services advantageous-to-government rate of 51 cents per mile

d. Parking, if incurred

2. Public transportation for commuting by bus, subway, train, or other mass transit.

3. Fuel for heating, cooking, or lights, if incurred.

4. Uniforms or period clothing/costuming to include purchase cost and cleaning expenses.