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Per Diem
Research regarding the use of Per Diem payments and other Reimbursements to volunteers as practiced by other non profit and government organizations.
International Association for Volunteer Effort
Universal Declaration on Volunteering
The Universal Declaration on Volunteering, launched 2001, states that organisations have a responsibility to “ensure access for all [volunteers] by removing physical, economic, social, and cultural barriers to their participation”. Reimbursement of travel and out of pocket expenses to volunteers is one way in which organisations can ensure volunteering is accessible to all regardless of economic circumstances.
University of California, Berkeley
INSTRUCTIONS FOR DEPARTMENT ON VOLUNTEERS
2. The volunteer receives no remuneration for such services other than meals, transportation, lodging or reimbursement for incidental expenses...
Volunteer Statement:
I understand that the above-described volunteer service will be uncompensated (except for per diem, where applicable). I understand that either I or the University may terminate this relationship at any time without notice. I agree to abide by all rules and regulations of the University. I understand that I am not an employee of the University.
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- UC Berkeley has a per diem policy for their volunteers. Being a state run educational institution, UC Berkeley likely follows the General Services Administration guidence on per diems. Reciepts are required for lodging. No reciepts are necessary for meals and incidental expenses that are under $75 per day.
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- Administive paper work with regard to expense reimbursement can be time consuming and costly. In order to greatly reduce the paperwork, the GSA annualy establishes per diems rates that are paid without recipts for meals and incidental expenses for individuals on authorised assignments. - Shirley Hammond
General Services Administration
GSA FAQ
Q.How much per diem are you allowed without receipts?
A.For any official temporary travel destination, you must provide a receipt to substantiate your claimed travel expenses for lodging and a receipt for any authorized expenses incurred costing over $75, or a reason acceptable to your agency explaining why you are unable to provide the necessary receipt (see FTR 301-11.25).
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- Receipts are required for logdge. But are only required for authorized expenses over if they exceed $75. The proposed der diem for volunteers does not exceed $75 and is not for lodging therefore no receipts are required as per the GSA guidience -John Cumming
Lassen County
7.02.120 Reimbursements/volunteers.
Commissioners shall serve without compensation, except they shall be paid reasonable per diem and reimbursement of reasonable expenses for attending meetings and discharge other official responsibilities as authorized by the commission.
National Institute of Environmental Health Sciences
nih Travel: Procedures
Q. What allowance covers:
The per diem allowance covers all charges for subsistence expenses including:
- lodging
- taxes and service charges for lodging
- meals
- laundry
- dry cleaning and pressing of clothes
- tips to waiters, porters, baggage carriers, bellhops, and hotel maids
- transportation between lodging or business and places where meals are taken
- telephone calls necessary to reserve lodging
Q. How per diem is computed?
Currently, Federal travelers are reimbursed under the Lodgings-Plus method which includes a maximum rate for lodging and a flat rate for M&IE, which is reimbursed based on the number of quarters you are in travel status. GSA sets both rates annually for specific geographical localities. Per diem is computed under the GSA's Lodging-Plus System. Under this system, the actual cost of lodging is allowed, up to a maximum rate for that locality. Receipts for lodging are required, regardless of the amount. In addition, you are entitled to a fixed daily allowance for M&IE. M&IE for the first and last days of travel will always be reimbursed at 3/4 of the applicable rate regardless of departure/arrival times, while any days in between are reimbursed at the full rate. Because M&IE is a fixed rate, receipts are not required. The maximum lodging amounts and the allowances for M&IE can be obtained from travel support staff in your area.
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- Logding reciepts are required and must not exceed the GSA maximum rate for the location. M&IE reciepts are not required. -John Cumming
Workers Compensation
City of San José Volunteers
All volunteers are automatically covered under the City of San José Workers Compensation Insurance. Each volunteer is required to read and sign the Volunteer Service Agreement and return it to his/her immediate supervisor. This agreement specifies that coverage is available to volunteers and spells out their legal rights and responsibilities.
Australia Museums & Galleries Online
Managing Volunteers
Costs of volunteer involvement
Volunteer involvement is not free. Direct monetary costs to the organisation include:
• reimbursement of volunteers’ out-of-pocket expenses;
• public liability and personal accident insurance;
• supervision and/or management by paid staff;
• training costs;
• facilities; and
• miscellaneous costs, for example, newsletters, catering for special events.
Direct monetary costs for the volunteer include:
• travel to and from the work-site; and
• expenses incurred in the conduct of the job.
While not all volunteers will wish to claim out-of-pocket expenses, some people are precluded from volunteering if reimbursement is not offered.
IRS Audit Activities
The IRS states that it audits approximately 1% of all exempt organizations. The possibility of audit increases with the size of organizations and the unrelated business revenues.
The IRS is now focusing most of its audit activity on large exempt organizations. Those organizations that have involved activities and larger amounts of income that might be considered unrelated business income will be particularly examined.
Nonprofit Integrity Act Comes to California
Nonprofit Integrity Act
California Nonprofit Integrity Act became effective on Jan 1, 2005
Registration
- Charitable corporations, unincorporated associations, and trusts must register with the Attorney General within 30 days (instead of six months under prior law) after they first acquire or accrue assets.
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- The main target of the Nonprofit Integrity Act is larger organizations that have budgets in excess of $2,000,000. There are a few requirements for smaller organizations. The main one being the registration with the Attorney General - John Cumming
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- Compass Point has some additional information about the new act. - John Cumming
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