Minn. R. agency 151, ch. 5200, pt. 5200.0230
Current through Register Vol. 49, No. 18, October 28, 2024
Gratuitous service is voluntarily donated work performed by a person who receives for it no monetary compensation or other valuable consideration. The individual may be reimbursed for out-of-pocket expenses needed to perform the services, but only if these expenses are itemized. The acceptance of an expense allowance (that is, a gross sum provided with no itemized list of expenses) makes the individual nonexempt. See Minnesota Statutes, section 177.23, subdivision 7, clause (7).
Minn. R. agency 151, ch. 5200, pt. 5200.0230
Statutory Authority: MS s 177.28