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MILEAGE AT THE CHARITABLE RATE

Volunteer mileage tracking at the IRS charitable rate — not the business rate

MileIQ, TripLog, and every other business-first mileage app defaults to 76¢ per mile — the 2026 IRS business rate. Volunteers driving on behalf of a 501(c)(3) charity claim mileage at 14¢ per mile — the IRS charitable rate, set by statute at 26 U.S.C. § 170(i) and unchanged since 1997.

Automatic trip detection when the phone moves at driving speed. Program tagging on every drive. The reimbursement queue flows into the same admin approval as receipts. Every trip logs at the right IRS rate for what it was for.

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Giving Toolbox iOS app showing Grant Tracking screen
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THREE PROBLEMS WITH BUSINESS-FIRST MILEAGE APPS

Wrong rate. Dead paper logs. Missing program context.

Every mileage-tracking decision comes down to three things: the right IRS rate for the purpose of the drive, a system volunteers will actually use for the whole year, and the program context that makes the log useful at year-end. Most nonprofits solve none of the three until the auditor asks.

Every mileage app defaults to the business rate

MileIQ, TripLog, Everlance, Stride, Driversnote — all built for gig workers and small business owners filing Schedule C at the 76¢ business rate. A volunteer driving to a food pantry gets logged at the same rate as a rideshare driver. Except a rideshare driver keeps the 76¢. The volunteer's rate is 14¢. The math is off by 5x from the first mile.

Paper mileage logs die by month three

Volunteers start strong in January, forget by March, stop turning in the log by June. The reimbursements the IRS explicitly allows go unclaimed. The 990 gets filed without the volunteer mileage line that a 501(c)(3) is entitled to.

Mileage without program context is unusable

A 47-mile drive means nothing on its own. Was it a food pantry delivery? A grant-funded home visit? A trip to a board meeting? Without a program tag, the mileage does not flow into functional expense allocation. The year-end split has to happen from memory, months later, with everyone guessing.

EVERYTHING NONPROFIT MILEAGE TRACKING NEEDS

Built for how volunteers actually drive.

Every feature exists to solve a specific problem with retrofitting business mileage software to a 501(c)(3) use case.

Charitable rate default

14¢ per mile per 26 U.S.C. § 170(i). Set by statute in 1997. Cannot be adjusted by the IRS — only Congress. That is why business mileage jumped to 76¢ in July 2026 while volunteer mileage stayed at 14¢.

All four IRS rates

Charitable, business, medical, and personal. The volunteer picks the category per trip. Mixed-purpose trips split by percentage. A grant-funded home visit that includes personal errands on the way home logs correctly for both parts.

Automatic trip detection

The phone detects driving-speed motion and opens a trip. Detects a stop and closes it. Runs in the background whether the app is open or not. Volunteers do not have to remember to start a timer.

Program, event, and grant fund tagging

Every trip carries its context. A grant-funded home visit tags to that grant. A gala site walkthrough tags to the event. The bookkeeper does not interpret. Functional expense allocation flows from the tag.

Reimbursement queue

Trips flow into the same admin approval as receipts. Approved trips flow into batch reimbursement runs — monthly, biweekly, or on any cadence the organization sets. Payout via Stripe, ACH, or the volunteer's next paycheck.

Audit-ready mileage log

Every trip has a timestamp, GPS start and end, distance calculated from the actual route, and the rate applied. IRS-defensible under audit. Feeds Form 990 Part IX (Travel) or the Statement of Activities as needed.

HOW IT WORKS

From volunteer key-in-ignition to reimbursement in four steps.

No training deck. Turn on tracking once. Tag the purpose when the drive ends.

1

Turn on tracking

Volunteer opens the app once, grants location permission, and forgets about it. Tracking runs in the background whether the app is open or not.

2

App detects the drive

Automatic start when the phone moves at driving speed. Automatic end when the vehicle stops. Trip logged with GPS breadcrumbs matched to actual roads.

3

Volunteer tags purpose

Push notification when the trip ends. Two taps: rate category (charitable, business, medical, personal) and the program or grant fund the drive served.

4

Reimbursement processes

Admin approves the trip in the queue. Approved trips flow into batch reimbursement or the volunteer's next payout. Every trip carries its documentation into the 990 export.

MILEAGE APPS COMPARED

How Giving Toolbox compares to MileIQ.

MileIQ is the market leader for mileage tracking. It was built for self-employed filers, gig workers, and small business owners. Volunteer mileage at a nonprofit is a different use case with a different IRS rate and different reporting requirements. Here is what changes when mileage moves into an app built for the nonprofit side.

Feature
MileIQ
Giving Toolbox Free
Giving Toolbox Pro

Monthly cost

$5.99/mo per user

$0

$34.99 flat Unlimited users, staff and volunteers

Built for

Self-employed and gig workers

Nonprofit grant reporting

Small nonprofits, PTAs, arts organizations, churches

IRS charitable rate default

No / Business rate default

Yes / 14¢/mile

Yes 14¢/mile with statute reference

All four IRS rates

Business + personal

Charitable, business, medical

Yes All four with splits

Program / grant fund tagging

No

Program only

Yes Program, event, grant

Reimbursement queue

No / CSV export only

Not included

Yes Same queue as receipts

Bookkeeper export

CSV only

Grant PDF only

QuickBooks, Aplos, Xero, PDF pack
FREQUENTLY ASKED

Straight answers about volunteer mileage tracking.

What executive directors and treasurers ask before switching from MileIQ or paper mileage logs.

What is the IRS charitable mileage rate?

14¢ per mile, set by federal statute at 26 U.S.C. § 170(i). This rate has not changed since 1997 and can only be updated by an act of Congress — not by the IRS. Volunteers driving on behalf of a 501(c)(3) charity claim their mileage at this rate on their personal Schedule A itemized deductions. Nonprofits reimbursing volunteers at this rate stay within the IRS-compliant framework.

Why does MileIQ use the business rate?

MileIQ was built for self-employed filers, small business owners, and gig workers. Its primary customers claim business mileage on Schedule C at the IRS business rate (72.5¢ through June, 76¢ from July 2026 onward). Nonprofit volunteer mileage is a different use case with a different rate. Business-first mileage apps generally do not have a first-class "charitable" category and do not calculate reimbursement math at 14¢ per mile.

Can volunteers log their own miles?

Yes. Each volunteer runs the app on their own iPhone. The app detects trips automatically in the background. When a trip ends, the volunteer taps to categorize it (charitable, business, medical, or personal) and taps to tag the program or grant fund. Admin reviews and approves.

How does the app know when the volunteer is driving?

Location services on the phone detect driving-speed motion. The app opens a trip when the phone starts moving at over roughly 10 mph and closes the trip when the phone stops. No timer to start, no forgot-to-log-it worry. Trips are matched to actual roads via GPS breadcrumbs.

Is mileage tracking included in the free tier?

Volunteer mileage capture is available in the free tier through the Community Foundation Grant Reporting Mode, tied to the single grant record. Pro adds unlimited program and grant tagging, the reimbursement queue, and Form 990-ready audit exports across all programs.

Does volunteer mileage go on Form 990?

Volunteer mileage reimbursements typically appear on Form 990 Part IX Line 17 (Travel expenses) if the organization reimburses volunteers, or in the Statement of Activities as an in-kind contribution if volunteers absorb the cost themselves. Either way, an IRS-defensible mileage log — timestamp, GPS start/end, distance, purpose — is required to support the amounts on the 990.

What about the mid-year 2026 rate change?

The IRS raised the business rate from 72.5¢ to 76¢ effective July 1, 2026 — a rare mid-year adjustment driven by fuel cost increases. Volunteer charitable mileage stayed at 14¢ because that rate is set by statute at 26 U.S.C. § 170(i) and cannot be changed mid-year. The vast majority of volunteer drives at a 501(c)(3) fall under the charitable rate, so the mid-year change did not affect nonprofit mileage tracking.

LOG THE NEXT DRIVE

Every volunteer mile at the rate the law provides.

Download Giving Toolbox free. Turn on tracking. Every drive gets logged at the right rate for what it was for.

Free: unlimited submissions, 100 AI receipt scans/month, single grant reporting. Pro ($34.99/mo) adds unlimited users, multi-grant tracking, fundraisers, and full 990 prep.

How this fits together

One app for the whole organization

This is one part of a mobile-first nonprofit operations app that also handles expenses, grants, events, volunteers and donors, and keeps working offline.

See the nonprofit mobile app →

Running a gala or benefit?

See how ticketing, check-in, auction, paddle raise, raffle and donations work as one evening, with the expenses captured for a real event profit and loss.

See nonprofit gala software →

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