CHAPTER 8-2: Solicitation of Donations Guidelines

A 501(c)(3) organization that partners with the IRS to provide free tax preparation may solicit voluntary donations at a VITA and TCE site to support its charitable activities if the solicitation:

• Occurs after completion of the return

• Is in support of activities unrelated to tax preparation services, and

• Is outside the area where tax returns are prepared.

The tax preparation process is complete once the volunteer provides the taxpayer a copy of his or her tax return and all source documentation, and the taxpayer has left the return preparation area. Taxpayers should not feel pressured to contribute, and the site must avoid the feeling or concern that free tax preparation services hinge on a donation.