Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0235 - Volunteer Consideration
Universal Citation: OR Admin Rules 471-031-0235
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth. ORS 657.610
Stats. Implemented: ORS 657.610
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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