Volunteer with PERFI8TH INC.
- Volunteer means an individual who performs work for civic, charitable, or humanitarian reasons for PERFI8TH INC., a Delaware Charitable Nonstock Corporation, qualified under Section 501(c)(3) of the Internal Revenue Code as a tax-exempt organization, without promise, expectation, or receipt of any compensation for work performed.
- (1) An individual shall be considered a volunteer only when their services are offered freely and without pressure and coercion, direct or implied, from an employer.
- (2) An individual may receive reasonable meals, lodging, transportation, and incidental expenses or nominal nonmonetary awards without losing volunteer status if, in the entire context of the situation, those benefits and payments are not a substitute form of compensation for work performed.
9 FAM 402.2-5(C)(2) – Participants in Voluntary Service Programs
A. Applicants engaging in a voluntary service program that benefits local U.S. communities must demonstrate their membership and commitment to a recognized religious or nonprofit charitable organization. They must not receive a salary or remuneration from a U.S. source, except for allowances or reimbursements covering incidental expenses during their stay.
B. A "voluntary service program" refers to an organized initiative by a recognized religious or nonprofit charitable organization aimed at assisting the poor, supporting those in need, or advancing a religious or charitable cause. However, these programs cannot involve selling goods or soliciting and accepting donations. The responsibility of proving that a program meets the Department of Homeland Security (DHS) definition of a "voluntary service program" falls on the sponsoring religious or nonprofit charitable organization, which must also comply with additional DHS criteria for voluntary workers.
C. A written statement from the sponsoring organization must be attached to the applicant's passport for presentation to the DHS officer at the port of entry (POE). This document, provided by the applicant, must include the following DHS-required details:
(1) Volunteer’s full name, date, and place of birth
(2) Permanent residence address in their home country
(3) Name and address of the initial U.S. destination
(4) Expected duration of the volunteer assignment
The Fair Labor Standards Act (FLSA) acknowledges the value of volunteerism and its contributions to the public good, allowing individuals to volunteer freely for charitable and public purposes. People may offer their time to religious, charitable, civic, or humanitarian nonprofit organizations as a public service without being subject to FLSA regulations. However, volunteering in commercial activities operated by a nonprofit, such as a gift shop, is generally not permitted.
A volunteer is not considered an employee under the FLSA if they offer their services voluntarily for public service, religious, or humanitarian purposes without expecting or receiving compensation. Volunteers typically serve on a part-time basis, do not replace paid employees, and do not perform work that would otherwise be assigned to regular staff. Additionally, employees of a nonprofit organization cannot volunteer to perform the same type of work for their employer that they are paid to do.
According to 42 U.S.C. Title 42 Chapter 139 §14505(6), a "volunteer" is an individual providing services to a nonprofit organization or government entity without receiving:
(A) Compensation, except for reasonable reimbursements for actual expenses incurred.
(B) Any item of value in place of compensation.
Further, a volunteer must offer their services willingly, without direct or indirect pressure from an employer. Volunteers may receive reasonable accommodations, such as meals, lodging, transportation, or incidental nonmonetary benefits, provided these do not serve as a substitute for compensation. However, an individual is not considered a volunteer if they are employed for paid work in construction, repair, or maintenance on the same project, or if they work for a contractor (excluding 501(c)(3) tax-exempt organizations) that receives payment for such work.
When determining whether a taxpayer has provided services to a specific organization, courts assess factors such as the individual's affiliation with the organization, the organization's role in requesting or supervising the services, and the individual's accountability to the organization. Relevant case law includes Smith v. Commissioner, 60 T.C. 988 (1973) and Saltzman v. Commissioner, 54 T.C. 722 (1970).