Charitable Standard Mileage Rate: Considerations for Congress (CRS Report for Congress)
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| Release Date |
Oct. 10, 2008 |
| Report Number |
RL34681 |
| Report Type |
Report |
| Authors |
Nonna A. Noto, Government and Finance Division |
| Source Agency |
Congressional Research Service |
Summary:
In response to a sharp rise in gasoline prices, on June 23, 2008, the InternalRevenue Service (IRS) announced an increase in the optional standard mileage ratesfor the second half of 2008, for the two rates it has the authority to set. The IRSraised the standard mileage rate for business use of a personal passenger automobilefrom 50.5 cents to 58.5 cents per mile, and the standard rate for medical or movingpurposes from 19 cents to 27 cents per mile, effective July 1, 2008, throughDecember 31, 2008.1 In contrast, the standard mileage rate for charitable activitiesis set by statute, in Internal Revenue Code Section 170(i). The charitable mileagerate has remained at 14 cents per mile since 1998. Table 1 shows the three standardmileage rates in effect for 2003 through 2008.
