value of any personal benefit from the amount that you deduct, which is why charities like the Cougar Club tell you the value of the stuff that they give you as a member. For example, if you pay $100 for a charity dinner and the charity tells you that the dinner was worth $30, you can only deduct $70.

But for an accountant to apply that to driving your kids to a church activity that you are volunteering to lead is so crazy Uber conservative that accountant is overpaying his clients taxes every year. For one, what is the monetary value of your kids attending a YM/YW event? It’s absurd.