Examples for Mileage

• You drive your son's Boy Scout troop to a weekend camping trip. While you are there, you assist the troop leaders by watching the kids and helping out where you can. In this case, even though you enjoyed yourself and maybe even did some fishing, you can deduct your travel expenses.

• Using a similar example, you volunteer to drive your child's church youth group to a weekend camping trip. While you are there, you go off and camp by yourself and spend your time fishing. In this case, you cannot deduct your travel expenses for this trip.

• You drive your daughter and her friends to their Girl Scout Meeting every week. Although you are doing a service, the primary benefit is to the children and not the organization. These miles are not deductible.