An individual was allowed to deduct unreimbursed expenses associated with her volunteer activities as a charitable contribution for which she provided adequate substantiation. The individual conducted volunteer activities as a football league cheerleader coach for the year in issue. The taxpayer provided receipts for unreimbursed expenses incurred for a cheerleader team party that showed the names of the vendor payees, the dates of the purchases and the amounts that she paid. The documents were sufficient to substantiate her contributions made to the league to fund the team party.

The taxpayer was also entitled to a deduction for automobile mileage expenses associated with her travel to and from team practices and games. She provided detailed documentation that included the distance of each trip taken, the number of trips taken per week, and the number of weeks during which the trips took place. However, she was not entitled to a deduction for her expenditure of an amount greater than $250 to fund a team charter bus rental because she failed to present any form of written acknowledgment from the donee organization with respect to her contribution.