Food and other items you provide for church or school events are deductible as charitable contributions. The related car mileage is also deductible at 14¢ per mile in 2015. Also if you travel for charitable purposes such as on a short-term medical mission or construction project, you can deduct your travel and lodging expenses as well as a per diem meal allowance based on the U.S. Government’s maximum per diem allowance. These per diem rates may be found at:

http://aoprals.state.gov/web920/per_diem_action.asp?MenuHide=1&CountryCode=0000

For foreign areas, and for domestic areas click:

http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentId=17943&contentType=GSA_BASIC

As published in Austin Monthly, May 2003 (revised August 2016)