Fees for programs which are specifically research-oriented are tax deductible as allowed by the IRS. Volunteers on such programs may also deduct reasonable out-of-pocket expenses for transportation to and from research sites as well as their share of costs for the project. We recommend you keep a daily journal to document your experience. As a research volunteer for Four Corners School, you will render regular daily service in a scientific investigation, and recreation will not be the program objective.
The 1986 Tax Act denies a deduction for travel expenses when a volunteer enjoys a significant element of personal recreation. You cannot receive academic credit and a tax deduction for the same program.
All programs except research programs include a voluntary $100 tax-deductible contribution to Four Corners School.