The Internal Revenue Service today issued the 2009 optional standard mileage rates used to  calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Beginning on Jan. 1, 2009, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be:
• 55 cents per mile for business miles driven
• 24 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations
The new rates for business, medical and moving purposes are slightly lower than rates for the second half of 2008 that were raised by a special adjustment mid-year in response to a spike in gasoline prices. The rate for charitable purposes is set by law and is unchanged from 2008.
IMPORTANT POINTS TO REMEMBER:
1) This new federal reimbursement rate is for mileage actually DRIVEN in 2009. Reimbursements in January 2009 could be at the 2008 or 2009 rate, depending on when the miles were driven.
2) Libraries are not required to use the federal mileage reimbursement rate. However, if this is not the default rate stated in the library policies, the Library Board should periodically review and set a rate.
Laura DeBaun is the Library Services Consultant and
Business Manager at NEKLS. You can reach her by email (ldebaun (at) nekls.org), phone, or on several instant messaging platforms (look Laura up by her email address). Visit the 
