A volunteer hour is worth $34.79 in the most recent national estimate, based on 2024 wage data published by Independent Sector during National Volunteer Week 2025.1Independent Sector. Value of Volunteer Time That figure is what nonprofits use to quantify donated labor in grant applications and impact reports. It is not what you can deduct on your tax return. The IRS does not allow a deduction for the value of donated time, no matter how skilled the volunteer or how many hours are logged.
Where the $34.79 Figure Comes From
Independent Sector, working with the University of Maryland’s Do Good Institute, updates the national estimate each April. The calculation starts with average hourly earnings for private-sector, non-management, non-farm workers as reported by the Bureau of Labor Statistics, then adds a supplement for employee benefits like health insurance and retirement contributions to approximate total compensation. The current rate reflects a 3.9 percent increase over the prior year.
Because the estimate lags one calendar year behind the wage data, the rate available at any given moment reflects the economy from the year before. If Independent Sector publishes a new figure in April 2026, that number will reflect 2025 wages and supersede $34.79. Nonprofits citing the value in a grant application should name the data year alongside the dollar amount.
How the Value Changes by State
The national average hides significant geographic spread. State-level values run from roughly $27 per hour in the lowest-cost states to about $42 in the highest-cost states, and the District of Columbia tops the list at $52.06, driven by its concentration of professional-sector jobs and high prevailing wages.2Independent Sector. 2025 Value of Volunteer Time Report
For a local organization, the state-specific rate gives a more honest picture of what volunteers are contributing. A food bank in a high-wage metro that logs 10,000 hours at the local rate rather than the national one could show tens of thousands of dollars more in contributed value. Local funders and municipal grant programs often expect the localized figure, so it is worth pulling the full state table from Independent Sector’s annual report rather than defaulting to the national number.
Higher Rates for Skilled Professional Work
When a licensed professional donates work within their field, the value is not pegged to the general volunteer rate. Under generally accepted accounting standards, donated professional services are recorded at fair market value: the rate the organization would have paid to hire that expertise commercially. An averaged estimate across professions puts pro bono contributions at roughly $220 per hour, though the actual figure depends on the field, the market, and the professional’s experience.
The higher valuation only applies when the professional is doing work in their area of expertise. A dentist who spends a Saturday sorting donations at a thrift store contributes at the general volunteer rate, not a clinical billing rate. Organizations that accept pro bono work should track those hours separately, noting the professional’s credentials and the type of work performed.
What Volunteers Can Deduct on Taxes
This is where most people get tripped up. You cannot deduct the dollar value of your donated time on your federal tax return, period. The IRS is explicit: “You can’t deduct the value of your time or services,” and that language includes the value of income you lost while volunteering.3Internal Revenue Service. Publication 526, Charitable Contributions It does not matter if you are a surgeon who spent a week performing free procedures at a charitable clinic. The time itself is not deductible.
Expenses That Do Qualify
What you can deduct are unreimbursed out-of-pocket costs directly tied to your volunteer work. Qualifying expenses include supplies you purchased for the organization, the cost of uniforms required for your service (as long as they are not suitable for everyday wear), and transportation to and from the volunteer site. For driving, you can either deduct your actual gas and oil costs or use the standard charitable mileage rate of 14 cents per mile.4Internal Revenue Service. 2026 Standard Mileage Rates, Notice 2026-10 That rate is locked into the tax code by statute and does not change year to year the way business mileage rates do.5Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts
Overnight travel for volunteer work can also qualify. Airfare, lodging, and meals are deductible if there is no significant element of personal vacation in the trip. The IRS gives a useful example: spending mornings on an archaeological dig for a qualified organization and having afternoons free for sightseeing means you cannot deduct the travel, even if the morning work was genuinely demanding.
Expenses That Do Not Qualify
Several costs that feel like they should count are specifically excluded. Childcare expenses you incur so you can volunteer are not deductible, even when the childcare is necessary for you to participate. Meals you eat during the day while volunteering locally do not qualify either, unless you are away from home overnight on a qualifying trip. And lost wages are off the table entirely.
Why the Deduction Rarely Matters
Here is the part that makes volunteer expense deductions irrelevant for most people: you must itemize on Schedule A to claim them.6Internal Revenue Service. Providing Disaster Relief Through Charitable Organizations – Working With Volunteers For 2026, the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly.7Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Unless your total itemized deductions (mortgage interest, state and local taxes, charitable contributions, and everything else combined) exceed that threshold, you get no tax benefit from your volunteer expenses.
Most taxpayers take the standard deduction. Most volunteers, then, will not see any tax savings from their out-of-pocket costs, even when those costs are technically deductible.
Records to Keep If You Itemize
For volunteers who do itemize, documentation is everything. Keep receipts for every expense, and maintain a mileage log with dates, destinations, and miles driven. If your unreimbursed expenses for a single organization total $250 or more, you need a written acknowledgment from that organization. The acknowledgment must include the organization’s name, a description of the services you provided, and a statement about whether you received anything in return.8Internal Revenue Service. Charitable Contributions – Written Acknowledgments Without that letter, the deduction can be denied on audit even when the underlying expenses were legitimate.