I retract my previous comments on the rate that may be used by a charity to reimburse its volunteers for personal use of vehicles.
By Congressional action, individuals may deduct $0.14 per mile for the personal use of vehicles while performing volunteer services to a tax-exempt charity. Reimbursements by the charity to the volunteer should be limited to the same amount, $0.14 per mile. Any reimbursement over that rate should be reported as personal income to the volunteer.