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:

For foreign areas, and for domestic areas click:

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