I rent a three bedroom townhome. I am also on the Board of Directors of
a non-profit. We plan to utilize one of the bedrooms as the office for the organization to work from. Question...am I able to deduct the use of the office on my taxes and how would I claim it? Thanks

“am I able to deduct the use of the office on my taxes and how would I claim it?”----> I guess NOT; no deduction is allowed for that use. You must produce taxable income from business use of your home office( office room) or any portion thereof before deductions are allowable, and be able to prove it. To claim a home-office deduction, you must use the space in your residence as a principal place of business, as a place to meet or deal with customers on a regular basis. You also must do the above regularly and exclusively for business.I find no provision for deducting home office expenses as non-profit organization. On the other hand, if you are employed by the organization(board members should come from outside of the organization;however, there aren't any laws that prohibit employees from serving on the board of the nonprofit for which they work.) and the home office arrangement is for the convenience of the ER and meets the other qualifications for a home office, it could be deducted as EE business expenses.

How about deducting the use of the office as
a charitable deduction?

“How about deducting the use of the office as a charitable deduction?”---->No; the IRS has become much more stringent about the charitable deduction. You must actually donate cash or property. Generally, you can deduct your contributions of money or property that you make to, or for the use of, a qualified organization. Even if you can value your services for the organization or not, the donation of your personal services is never deductible as a charitable donation. So, No deduction for your time or your expertise, just the out of pocket expenses.

I'm talking about deducting the space to the charity not expertice or time.

UOTE=Wnhough;9882]“How about deducting the use of the office as a charitable deduction?”---->No; the IRS has become much more stringent about the charitable deduction. You must actually donate cash or property. Generally, you can deduct your contributions of money or property that you make to, or for the use of, a qualified organization. Even if you can value your services for the organization or not, the donation of your personal services is never deductible as a charitable donation. So, No deduction for your time or your expertise, just the out of pocket expenses.[/quote]

“I'm talking about deducting the space to the charity not expertice or time.”----->No UNLESS you donate the house to the charity;your home including the office room is still owned by you, NOT by the charity, so NOT donation. The simplest things you can donate is cash or property of some kind whether it be a car,house, clothes, furniture, land, or any number of physical item.

OK...thanks for the help, I appreciate it