78.1 Income Tax Deductions for Volunteers
Whereas, Voluntary Organizations depend not only upon cash donations but also on the services of volunteers who donate their time;
Whereas, Expenses incurred in providing volunteer services may deter some individuals from providing that service; and,
Whereas, Under the present income tax regulations, “out-of-pocket” expenses incurred in providing volunteer services cannot be deducted for income tax purposes; therefore be it,
RESOLVED, That the National Council of Women of Canada request the Government of Canada to allow substantiated “out-of-pocket” expenses (i.e. day care, transportation, meals) incurred by the taxpayer, or the taxpayer’s dependents, in providing volunteer services to a voluntary organization, but not repaid by that organization, to be an allowable tax credit as a charitable contribution for income tax purposes.