Volunteers who contribute their time, the most valuable asset of all, certainly are not motivated by tax breaks. Many of these Most Valuable Philanthropists probably are unaware that their unreimbursed expenses are deductible contributions for itemizers.

A recent tax court case (Van Dusen, 136 T.C. No. 25 2011), involving only $4,838 in income taxes, is a virtual primer on the deductibility of unreimbursed volunteers expenses.