I'm calling it an out-of-pocket expense because IRS does that in Pub 526
Car expenses. You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. You can't deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. If you don't want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution.
And ProSeries puts it on the Schedule A line for cash contributions. Same taxpayer has an expense for uniforms used by volunteers. Only place to put that is under cash contributions, but I don't think it qualifies for the $300/$600 addition to standard deduction. ProSeries "suggests" it on the entry line for that amount, but if the suggestion is $480 and I enter only $360, it tells me there is an error.
