Office of Recreation, Heritage & Volunteer Resources

Volunteers and Service Program

Frequently Asked Questions: Revised Volunteer

Reimbursements Policy

1. Why is the Forest Service volunteer reimbursement policy changing?
2. When will the new policy become effective?
3. What are the specific reimbursement practices that are non-compliant?
4. What are the implications for the volunteer that is “over-reimbursed?”
5. How will the revised Volunteer Reimbursement policy impact local volunteers?
6. What are the main changes to the reimbursement policy?
7. Why is the commuting mileage rate of 14 cents per mile so low?
8. How can a volunteer be reimbursed for actual expenses?
9. What is the difference between commuting mileage and official mileage reimbursement?
10. What reimbursements can be provided to campground hosts?
11. What is the definition of “home” to determine local or non-local status of a volunteer?
12. Is the FS-6500-229 and the ASC MiscPay process the same for volunteer reimbursements?
13. How are volunteers on official travel reimbursed?
14. When can volunteers receive per diem?
15. Must current volunteer agreements be updated to reflect the change in policy?
16. How are international volunteers reimbursed?
17. Can volunteers be provided stipends for their volunteer service?
18. What are the differences between group and individual reimbursements?
19. If volunteers cannot be “paid” for their service, how are they recognized?

1. Why is the Forest Service volunteer reimbursement policy changing?
The Internal Revenue Service audited volunteer programs in federal agencies about 2 years ago, and found that the Fish and Wildlife Service was non-compliant with revenue laws addressing charitable contributions, such as commuting mileage, and meals reimbursement for “local” volunteers whose home was close by. These findings applied to all the public lands agencies including the Forest Service.

2. When will the new policy become effective?
The revised volunteer reimbursement policy will become effective once the policy has cleared the review and approval process and is signed by the Deputy Chief for National Forest Systems.

3. What are the specific reimbursement practices that are non-compliant?
Certain volunteers that utilized their RVs as their home of record were being “over-reimbursed” for commuting mileage and some local volunteers were provided with meals reimbursement. These practices may have placed some volunteers in a taxable situation.

4. What are the implications for the volunteer that is “over-reimbursed?”
Reimbursements that are in excess of allowable and legal out-of-pocket expenses are considered income and can be taxed.

5. How will the revised Volunteer Reimbursement policy impact local volunteers?
The revised policy will bring Forest Service policy into compliance with federal revenue law and ensure that volunteers are not placed in a taxable situation.

6. What are the main changes to the reimbursement policy?
a. Fixed rate (per diem) reimbursements are not allowable for volunteers who aren’t in approved travel status.

b. Certain transportation, food/meals and other incidental expenses are reimbursable.
c. Commuting mileage is set by the IRS code at 14 cents per mile.

7. Why is the commuting mileage rate of 14 cents per mile so low?
The commuting mileage rate is set by revenue law [Internal Revenue Code section 170(i)], not by the Forest Service. Rather than claim the set mileage rate, a volunteer can claim actual expenses.

8. How can a volunteer be reimbursed for actual expenses?
a. To receive reimbursement for actual commuting expenses, volunteers will be required to submit the following information:

i. odometer reading;
ii. Beginning Ending odometer reading;
iii. Fuel receipts;
iv. Make/model/year of the vehicle; and
v. A route map (Mapquest) or the departing location and end destination
b. Claims cannot include general repair and maintenance expenses, depreciation, tires or registration fees (IRS Pub.526); vehicle insurance; or costs related to traffic incidents such as accidents and traffic violations/citations.

9. What is the difference between commuting mileage and official mileage reimbursement?
Commuting mileage or off-duty mileage is driven between the volunteer’s home and their duty station. Official mileage or on-duty mileage is paid when a volunteer uses their personal vehicle at the request of the Forest Service for official purposes as documented on the volunteer agreement. Currently, official mileage is paid at the advantageous-to-government rate of 50 cents per mile. When claiming both types of mileage, the two types must be shown separately on the claim.

10. What reimbursements can be provided to campground hosts?
a. Campground hosts are volunteers who agree to stay in a Forest Service campground and act as hosts to the visitors. Typically they perform light maintenance duties as well as providing information to campers and day use visitors.

b. Most campground hosts live in their own recreational vehicle (RV) in the campground at no cost to the volunteers, so no lodging cost is incurred. If hosts have a permanent residence elsewhere (beside their RV), these volunteers are considered “non-local”. Since RVs typically have cooking facilities, volunteers purchase food and cook their own meals, so a reduced per diem rate (called “field per diem”) is appropriate. The amount is determined by the local unit; 55% of the regular local meals and incidentals rate is typically used.
c. If a host is a “full-time RV dweller” and has no permanent home elsewhere, they are considered “local” volunteers, residing wherever their RV is parked. In this case, meals cannot be reimbursed, but the Forest Service may be able to provide meals directly. Please see FSM 1833.5 for more information.
d. Propane for cooking and heating, and personal vehicle mileage for official business are other expenses that can be claimed. See FSM 1833.5 for additional items.

11. What is the definition of “home” to determine local or non-local status of a volunteer?
Home is where a volunteer considers their permanent residence to be, even if they are only there part of the year. This can be the physical address shown by the volunteer on their income tax return or other legal document. A post office box number cannot be used.

12. Is the FS-6500-229 and the ASC MiscPay process the same for volunteer reimbursements?
Yes, the process is the same. Please see http://fsweb.asc.fs.fed.us/bfm/programs/financial-operations/payments/miscellaneous/ Albuquerque Service Center’s Budget and Finance staff is improving the form and the process.

13. How are volunteers on official travel reimbursed?
The local line officer can approve official travel for volunteers, either from the volunteer’s home or their duty station. This is called “Invitational Travel”. Please see http://fsweb.asc.fs.fed.us/bfm/programs/financial-operations/travel/how-to-pages/infoNon-gov-Travelers.php

14. When can volunteers receive per diem?
Volunteers in official travel status (as “Invitational Travelers” – see # 7 above) can be provided per diem and lodging reimbursement under the same rules as employees. See http://fsweb.asc.fs.fed.us/bfm/programs/financial-operations/travel/GovTrip/GovTrip_000.php for further guidance and information.

15. Must current volunteer agreements be updated to reflect the change in policy?
a. A thorough, accurate volunteer agreement is critically important, as it documents the responsibilities of the volunteer and the Forest Service. This includes reimbursements provided, if any. As of the issuance of these documents, all volunteer agreements containing reimbursements must reflect the new levels of reimbursement.

b. Remember to have ALL volunteer agreements signed by your local line officer or their officially designated acting. Agreements not signed by the line officer may not be valid. Claims for Reimbursement will not be processed if the accompanying agreement does not properly describe reimbursements or is not signed by the line officer.

16. How are international volunteers reimbursed?
International volunteers are non-citizens who come to the US by invitation of the Forest Service and are on an FS-sponsored J-1 visa. Such volunteers are signed on an individual volunteer agreement, but are reimbursed via debit card through WO International Programs, not through ASC MiscPay. More information on international volunteers can be found at http://www.fs.fed.us/global/visitor_program/ or by contacting Brenda Dean at 202.219.9774 or at bdean@fs.fed.us .

17. Can volunteers be provided stipends for their volunteer service?
A volunteer is a person who gives freely of their time for charitable purposes. Volunteers do not receive pay or wages for their contributions, but the Volunteers in National Forests Act of 1972 allows line officers to approve reimbursement of certain out-of-pocket expenses. It is important to clearly communicate the differences between “pay” and reimbursements, and that reimbursements are optional and at the discretion of the line officer. To help avoid misunderstandings, always use “reimbursements” rather than “pay,” “stipend,” or any wording that construes or implies payment for time or services.

18. What are the differences between Group and Individual reimbursements?
a. Volunteers affiliated with an organization with which the unit has a group agreement may submit their mileage or other allowable claims to the group or organization, usually a designated liaison for the agreement. The liaison will total all member allowable claims and submit a Claim for Reimbursement under the auspices of the legal authority, the organization. After the reimbursement is processed through ASC MiscPay, it is remunerated to the organization and the organization then transacts reimbursements to the group members.

b. Individuals must be enrolled as a Forest Service volunteer through an individual volunteer agreement to receive reimbursements for allowable expenses.
19. If volunteers cannot be “paid” for their service, how are they recognized?
a. The Forest Service can and should show appreciation for volunteers by providing them with frequent recognition. Examples of volunteer recognition include:

i. Non-monetary awards. These are items of an honorary nature that can be worn or displayed, and carry an official logo (FS, Volunteer Program, local unit logo); value cannot exceed $250.
ii. Certificates of Appreciation. FS-1800-2 Certificate of Merit and FS-1800-3 Certificate of Appreciation are available through the Beltsville Center. See your Forms manager for these. There are other types of certificates; you can even make your own.
iii. Chief's 1000 Hour Award. Any volunteer who has contributed 1000 hours or more may receive this special Certificate signed by the Chief. Send an email to Crystal Merica in the WO with the name of the volunteer.
iv. Interagency Volunteer Pass. Volunteers who have contributed 500 hours or more to a federal agency since January 1, 2007, can receive this free pass to participating federal recreation sites (national forests, national parks, etc.). http://fsweb.wo.fs.fed.us/rhwr/recfee/saf-volunteer.shtml
v. Volunteer recognition gatherings, such as an annual picnic. Very popular, lots of fun.
vi. Nomination for various state and federal awards, such as the annual Take Pride Awards. http://www.takepride.gov/index.html
vii. Nominate volunteers for the annual Forest Service Volunteer Award Program.
b. Supervisors of volunteers are encouraged to regularly show appreciation for their volunteers. A simple “thank you” at the end of a project is noticed! You can also ask other staff and your volunteers what they would enjoy for recognition. Be creative! Keep it legal, but keep it coming!