Tax benefits accrue to SCORE volunteers. A volunteer may deduct, as a charitable contribution, the reasonable, ordinary and necessary out-of-pocket expenses incident to SCORE services to the extent they exceed the amount of any reimbursement. NOTE: It is the volunteer’s responsibility to maintain adequate records that establish the amount, nature and purpose of each expenditure for which reimbursement is sought or for which the tax deduction is claimed. Consult with a tax advisor for advice.