For clergy / pastors
Mileage receipts for pastoral visits
Hospital sacraments, parishioner homes, weddings, funerals.
US clergy face a unique choice: business mileage for paid pastoral activity (weddings, funerals) and charitable mileage for unpaid volunteer work.
Common pains
- Pastoral vs volunteer travel — Different rate (67¢ vs 14¢).
- Hospital — last sacraments — Nights and weekends.
- Paid wedding/funeral — Taxable income; travel deductible.
Best practices
- Tag the correct rate — Business for paid, charitable for unpaid.
- Time-stamp hospital trips — Audit defense.
- Cost center for paid events — Separate ministerial income.
Frequently asked questions
- Whom does Pub 517 cover?
- Priests, ministers, rabbis, imams ordained by their denomination.
- Which rate to apply?
- Business for paid, charitable for unpaid volunteer.
- Does housing allowance affect?
- Yes, on Schedule SE.
Clergy who document save up to US$ 8,000/year through deductions and housing allowance treatment.