Infrastructure: Paid vs. Unpaid

Best Practice Checklist:

• Determine whether to compensate volunteers monetarily with a stipend and/or expense reimbursement
• Research tax and reporting requirements for doing so

More Resources:

• Paid vs. Unpaid Handout

Please note: The following IRS forms are for informational purposes only. Talk with your tax advisor to be sure you obtain the proper and current forms for your situation.

• Form 1099-MISC: http://www.irs.gov/pub/irs-pdf/f1099msc.pdf
• Publication 17, Your Federal Income Tax: http://www.irs.gov/pub/irs-pdf/p17.pdf
• IRS website: www.irs.gov