Out-of-pocket expenses are those costs you incur through a direct connection with the charitable service you are providing and for which you are not reimbursed. The expense cannot be a personal, living, or family expense.
For example:
You can deduct mileage expenses if you drive your automobile to deliver donated goods.
If you represent a qualified charitable organization at a convention, you can deduct unreimbursed expenses for travel, lodging, meals, and transportation.
You can deduct reasonable, unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners.
For more information about this type of deduction, refer to "Out-of-Pocket Expenses in Giving Services" in IRS Publication 526, Charitable Contributions.