Republic of the Philippines the second largest archipelago in the world, with over 7,000 islands, the Philippines has nearly 92 million people, according the National Statistics Office of the Republic of Philippines. Historically, the mountainous volcanic islands, lush with tropical rain forests, were important ports for the trade business. Today, the Philippines is a popular destination for vacationers, backpackers and volunteers. Many visitors choose to combine their interest in travelling to the Philippines with volunteering.

TEACHING ENGLISH

Teaching English is a volunteer program popular with native English speakers. The opportunity to work with Filipino students is particularly appealing to American students. Volunteers are placed in cities or rural villages and required to work with local teachers in organizing class schedules to help local students improve their English skills. Food and lodging are typically provided by a local host family. Daily hours vary depending on the organization; however, most programs include a certain amount of free time when volunteers have the opportunity to explore the country during their stay.

BUILDING COMMUNITIES

According to the Rural Poverty Portal, as of 2008 more than 11 million Filipinos were living in poverty; this situation has created many volunteer programs designed to help build and maintain schools, homes and community centers in rural areas. Specific skills in carpentry, electricity and plumbing are greatly needed; however, many programs also accept volunteers with no experience or skills. Participants work directly with skilled local carpenters in building, repairing and renovating projects under safe conditions.

OCEAN CONSERVATION

Various ocean conservation volunteer programs in the Philippines are aimed at sustaining ocean life, furthering coral reef studies and increasing local awareness about protecting the ocean. The Philippines is known for its premiere dive locations, and the government is particularly interested in conserving the marine life. Most programs require a minimum of a PADI certification (or equivalent) but will also consider certification training as part of the program. Volunteers are not required to have any scientific background and are typically trained on-site in marine and survey studies.

TIME FRAME

Volunteer programs in the Philippines can last from one week to a full year, depending upon the organization. Typically, two weeks to a full month is a favored choice for people who have never volunteered abroad before. Many organizations require a certain period of training, either as part of the volunteer commitment or prior to the start date. Summer programs tend to be popular, particularly for students on vacation.

BUDGET CONSIDERATIONS

Volunteers need to factor in costs and budget for programs prior to applying. Typically, payment is required with the application, and what it covers depends on the organization. As a general rule, programs include food, accommodation, basic training and transportation within the country as part of the cost. Flights, traveler's insurance and vaccinations are not usually covered.                        

Tax deductions could help pay for some of your modified holiday. Also referred to as "voluntourism," volunteer vacations allow you to help others within the United States and globally. Some volunteers provide cleanup after disasters. Others participate in ongoing programs, such as community building or teaching.

However you choose to volunteer while on vacation, if you want to get any tax benefits, you need to follow the IRS rules.

 First, as with any charitable contribution, your gift of service must be made to a qualified organization. You also must itemize to claim the deduction.

And while many expenses can count toward your deduction, your time is not one of them. You cannot write off the value of your services. If you are a carpenter and spend a week working at a tornado-ravaged school, you cannot claim the income you would have received if you'd done the same work for a commercial client.  However, there are plenty of other volunteer-associated costs that the IRS will accept.

Tally your travel

Actual expenses to get to the volunteer site can be deducted. "This would be your airfare, parking at the airport, the rental car," says Larry Zimbler, an enrolled agent with 4Square Tax & Accounting in Fenton, Mich.

If you drive rather than fly, you can deduct actual costs, such as gas and maintenance, related to your volunteer services. Or you can claim the standard charitable deduction rate per mile. Whichever vehicular accounting system you use, you still can deduct parking fees and tolls.  Your lodging costs for the time you volunteer away from home also count.

If you're a veteran business traveller, this all sounds very familiar. "It works very much like a business trip," says Zimbler.  The main tax deduction rule for business travelers also applies here: Document every expense.

 Make sure it's not for you

Carefully tracking how you spend your vacation time in service to others also can be very helpful. The reason? The IRS demands that the activity be done for the benefit of the authorized organization, not for your personal enjoyment.

That doesn't mean you can't take pleasure in helping out. That is, after all, one of the reasons you decided to take a volunteer vacation. But the IRS frowns upon vacationers who throw in a few do-good days and try to write off the whole holiday.

 "You have to consider the relationship between the work you do for charity and the time off," says Zimbler. "It's not going to be one of those situations where you can split the time. The entire trip is taken as a whole. If there's a substantial element of pleasure in the trip as a whole, you won't get anything."