CHAPTER 8-5: Policy for IRS Employees Who Volunteer

SPEC is committed to providing partners the policies needed to ensure they are compliant with all VITA/TCE program guidelines. In doing so, partners can support their VITA/TCE sites in achieving the highest quality service. This is also conducive to having a successful filing season in a consistent and ethical manner.

Partners recognize volunteer efforts and host end of the filing season appreciation ceremonies to acknowledge volunteer contributions to the VITA/TCE program. IRS employees volunteer their time to provide free tax preparation for their communities. Partners need to understand the guidelines for IRS employees attending VITA/TCE recognition ceremonies or other partner sponsored events.

The Department of the Treasury ethics rules prohibit IRS employees from engaging in the preparation of tax returns for compensation, gift, or favor. IRS employee volunteer efforts must remain 100% uncompensated. IRS employees must reject any compensation, gift, or favor. If they do not reject these items, the IRS employee must reimburse the partner for any items provided to them as recognition for their volunteer tax preparation efforts. This is regardless of the value. For example, during a recognition ceremony, the partner provides all volunteers with a $10 gift card to thank them for their volunteer work. IRS employees must decline any gift card, regardless of the amount. Additionally, if there is any type of raffle or drawing at the recognition event, IRS employees must decline participation or receipt of any item.

Partners may include IRS employees when recognizing volunteer tax preparation efforts if whatever items provided to them are part of a group recognition celebrating the successes of the filing season. For example, IRS employees may accept a certificate of appreciation issued to all volunteers each year by the SPEC office. IRS employees may also accept a pin given to all volunteers who reach certain milestones of service. They may enjoy the food and drinks offered at an end-of-season reception open to all volunteers if not prohibited under the general restrictions applying to IRS employees for accepting gifts. IRS employees may also enjoy light snacks while volunteering because these items directly support tax assistance efforts.

Partners may provide cash reimbursement for travel expenses to IRS employees who volunteer as coordinators.

CHAPTER 8: VITA/TCE Program Policies 69