Or. Admin. Code § 471-031-0235

Current through Register Vol. 63, No. 10, October 1, 2024

Section 471-031-0235 - Volunteer Consideration

For purposes of ORS 657.015:

(1) "Adequate consideration for the services performed" with respect to volunteers is as defined in the Internal Revenue Code Title 26, Subtitle C, Section 3306(c)(10)(A).

(2) Payments to volunteers that are reimbursements for reasonable expenses incurred while volunteering, such as mileage or travel costs, are not remuneration for service if they are paid under an accountable plan. Payments under an accountable plan must meet all three of the following:

(a)The deductible expense was incurred while performing services as a volunteer for a religious, charitable institution or governmental entity. A reimbursement or advance must be for an income tax deductible expense and must not be an amount that would have otherwise been paid to the volunteer.

(b) The payment must be substantiated within a reasonable period of time.

(c) The volunteer must return any amounts in excess of substantiated expenses within a reasonable period of time.

Or. Admin. Code § 471-031-0235

ED 11-2010, f. & cert. ef. 12-13-10

Stat. Auth. ORS 657.610

Stats. Implemented: ORS 657.610