Which of the following is NOT considered personal use of a company car?

Commuting to and from work is typically considered personal use of a company car because it involves the employee using the vehicle for their daily travel to their workplace, which does not pertain to the company's business operations. The Internal Revenue Service (IRS) defines personal use to include this commuting scenario, as it is a private benefit received by the employee rather than a business necessity.

In contrast, activities such as running errands for company purposes, allowing a family member who is not an employee to use the vehicle for personal errands, or making company deliveries are often classified differently based on their intent and nature. While running errands and making deliveries directly relate to business activities, allowing a family member to use the vehicle can represent a form of personal use; however, it shows a different context of the car’s use. Hence, commuting is distinctly recognized as personal use, which sets it apart from the other options mentioned.