Q: Each of our missionaries is responsible for purchasing his or her airline tickets. Would this be considered a tax-deductible contribution or just a personal expense? Further, a church member wants to purchase the ticket so that a participant can go on the missions trip. Is the payment—made directly by the church member to the airline for the participant’s airfare—tax deductible?
Short-term missions trips often involve participants covering their own travel expenses, raising the question: Is airfare for a missions trip tax deductible? Understanding the rules surrounding taxes on mission trip airfare is essential for both participants and donors to ensure compliance with IRS guidelines.
When Is Airfare Tax Deductible for the Participant?
If a participant purchases their own airline ticket to participate in a missions trip, the expense can be considered tax deductible as a volunteer expense. To qualify, the participant must obtain a statement from the church confirming:
- The airfare payment is required to perform volunteer services on the missions trip.
- No goods or services were provided by the church in exchange for the purchase.
In addition, the participant will need:
- A copy of the travel itinerary.
- Proof of performing sufficient volunteer services during the trip.
If the trip includes a mix of volunteer service and personal or sightseeing days, only a portion of the airfare is deductible. Specifically:
- If personal or sightseeing days make up less than 50% of the trip, a proportional amount of airfare may be deducted.
- If personal or sightseeing days exceed 50% of the trip, the airfare is not deductible.
When Is Airfare Not Tax Deductible for a Donor?
If a church member directly purchases an airline ticket for a participant (other than themselves or an immediate family member), the payment is not tax deductible. However, the donation can become deductible if:
- The donor gives the money directly to the church.
- The donor only suggests that the funds be used for the participant’s ticket.
- The church retains full control over how the funds are spent.
This distinction is critical, as IRS guidelines require the church—not the donor—to determine how designated donations are allocated for them to qualify as charitable contributions.
Additional Considerations for Churches and Donors
Churches should ensure proper documentation is provided for participants and donors to comply with tax regulations. Maintaining clear policies and transparent communication with members can help avoid misunderstandings and ensure accurate reporting.
FAQ: Taxes on Mission Trip Airfare
- Is airfare always tax deductible for a missions trip participant?
Only if the airfare is directly related to volunteer services and meets IRS guidelines. - What documentation is required for deducting airfare?
A statement from the church, an itinerary, and proof of volunteer service are necessary. - Can a donor deduct the cost of a ticket they buy for another participant?
No, unless the donation is given directly to the church, and the church controls how the funds are spent. - Are mixed-purpose trips partially deductible?
Yes, but only if volunteer days exceed 50% of the trip; otherwise, no deductions are allowed.
For more information on tax-deductible donations, visit the IRS Charitable Contributions page. Additionally, review nonprofit volunteer guidelines on NationalService.gov.