Maryland Use of Vehicle for Charitable Purposes (Form 502V)
You may subtract from federal adjusted gros income unreimbursed automobile travel expenses incurred in connection with a service as a colunteer for a nonprofit volunteer fire company or other "qualified" organization. A qualified organization is an organization defined by Section 170 of the Internal Revenue Code whose principal purpose or function is to provide medical, health or nutritional care.
You may subtract the unreimbursed vehicle expense incurred while providing assistance, other than providing transportation, to handicapped individuals, as defined in Section 190 of the Internal Revenue Code, who are enrolled as students in Maryland community colleges.
The charitable expense modification is 51 cents for the period of 1/1/11 through 6/30/11 and 55.5 cents for the period of 7/1/11 through 12/31/11 to the extent this amount is unreimbursed.
The amount must be reduced by any reimbursement received for the charitable travel. The amount must also be reduced by any portion which is claimed as an itemized deduction on your Marylan income tax return for charitable vehicle expenses.