How do I deduct gifts of money, labor, or property?

Some people believe that the value of their time spent volunteering qualifies them for tax deductions, but the IRS states that none of these donations qualify. Although these donations appear legal, the IRS does not view them as such because no two people have the exact worth of time. It is challenging for the IRS to determine how much time you have spent volunteering or how valuable that time is. Similarly, personal expenses incurred while volunteering cannot be written off unless they are directly relevant to your voluntary jobs, such as the cost of uniforms, materials, or traveling by bus or plane. However, you must be able to provide receipts if requested during an audit to support your deductions.


Despite being widely accepted among medical sociologists, Oliver and Berger (1979) noted that a number of issues still need to be addressed. These include the fact that the HBM is more of a collection of variables than a formal theory or model and that there are serious measurement issues because it is common to find the same constructs operationalized completely differently from study to study with the same disease under consideration.

Model of Behavioral Intentions

According to the behavioral intentions model put forth by Fishbein in 1967, behavior is a function of the intention to carry it out. Then, it is proposed that two factors—attitude toward the act and a subjective norm—can best predict preferences.