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VIDEO Q&A for Subscribers: August 2025
Ben and Mike answer questions from subscribers about the rights of members to access a membership organization's documents, whether small organizations should have an audit committee, addressing auditor findings, and balancing privacy concerns with reporting and disclosure requirements.
![TEMPLATE: Volunteer Services Agreement [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/cf86301c-0767-4b3f-ae10-57aba7c3311f/pexels-rdne-6647113.jpg)
TEMPLATE: Volunteer Services Agreement [SUBSCRIBERS-ONLY]
This template volunteer service agreement provides basic terms and conditions that are generally recommended for nonprofit organizations when using volunteer services. This sample document covers areas such as thanking the volunteer for their service, clarifying that compensation is not owed, waiver of liability / release language, confidentiality, use of the volunteer’s name, image, and likeness, intellectual property ownership, and more.
![VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/aac04086-c784-4878-b7d8-4a2f376d10a3/SE4N+Video+Q%26A+2024-07.png)
VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY]
Ben and Mike answer questions from subscribers about the definition of cash basis accounting and its consequences, implications of Board term holdover language and legal remedies to hold organizations accountable for not following their Bylaws, the benefits of tracking volunteer hours and what this means for an organization’s Form 990 and financial statements.
Q&A #162 – Can nonprofit volunteers deduct the value of their services as a charitable contribution?
The value of a volunteer’s time for in-kind services donated to a nonprofit organization is not tax deductible, and an organization should never state the dollar value of a volunteer’s services in an acknowledgment letter. However, it may be appropriate to provide volunteers with an acknowledgment letter that generally describes the services they provided so that volunteers can deduct certain eligible unreimbursed expenses.
Finding the Right Fit as a Nonprofit Volunteer
As a volunteer for a nonprofit organization, you can gain the strength to “move mountains.” We each have the power to give but also receive. This life-changing experience is often overlooked because it quietly hides in the background, out of our sight and consciousness. You can receive more than you give if you approach volunteering with an open mind as well as an open heart.
Q&A #124 – Can the volunteer exception to the unrelated business income tax (UBIT) apply if the business is partially run by paid staff?
Under section 513(a)(1) of the Internal Revenue Code, an activity that otherwise meets the definition of an “unrelated trade or business” does not trigger unrelated business income tax (UBIT) if “substantially all the work in carrying on such trade or business is performed for the organization without compensation.” Having paid staff does not disqualify an organization from using the volunteer exception if paid staff’s role in the activity is sufficiently minimal that the “substantially all” standard is still satisfied.
Reporting the Total Number of Volunteers on the Form 990
Nonprofits have only a few touchpoints where a lasting impression can be made in the blink of an eye. These opportunities must be given careful thought so they can be optimized and leveraged before they disappear. The total number of volunteers reported on Page 1, Line 6 of the Form 990 is one of those key touchpoints that most organizations take for granted.
Q&A #47 – Is my nonprofit permitted to record volunteer services as in-kind contributions?
While the Form 990 does not allow inclusion of in-kind gifts of services as revenue, whether volunteer services can be recorded as in-kind contributions under generally accepted accounting principles (GAAP) is a separate issue that is governed by the Financial Accounting Standards Board (FASB), specifically, FASB’s Accounting Standards Codification found at ASC 958-605-25-16, discussed further below. However, regardless of whether these volunteer services can be recorded in the financial statements, tracking and documenting in-kind contributions of goods and services is always important and beneficial to a nonprofit organization.
Q&A #26 – Should a nonprofit keep track of donated services?
The answer is always yes, keeping track of donated services is very important. You are correct that the Form 990 does not allow inclusion of in-kind gifts of services (only in-kind gifts of goods). Nonetheless, tracking and recording in-kind gifts of services will have significant benefits for your organization.