The IRS had a policy that donations to a nonprofit in formation could be deductible for the year prior to the the letter of determination date. So out of pocket expenses truly in service to the approved 501c3 could be eligible for tax deductions. Maybe not a big factor given your group's income was under $25K annually. But a possibility. Of course, receipts, documentation of eligible expenses needed. Other readers: this may be useful to you if now forming a new nonprofit! CHECK WITH THE IRS BEFORE OFFERING OR CLAIMING THIS DEDUCTIBILITY. You may need a specialist at IRS to get an opinion on this.