Out-of-pocket Expenses

The Out-of-pocket Expenses are.

expenditures from a taxpayer's own funds for business or personal use. For example, unreimbursed out-of-pocket expenditures for telephone, uniforms, or equipment incurred in rendering services to a not-for-profit organization maybe deductible as a charitable contribution. Former IRC (check if this IRC provision is current here) § 170(f)(6).