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IRS Amend

1997 January 30
by admin

Reserve Law Officers

Association of America (reslaw)

P.O. Box 17807, San Antonio, Texas 78217 


Amending the U.S. Internal Revenue Service Code

to provide up to $2,000.00 tax deduction for volunteers

RLOAA is urging the introduction of a Bill in the U.S. Congress to amend the Internal Revenue Service Code which would provide an income tax deduction for the performance by an individual of volunteer services for a Federal, State, or local governmental agency.


Provisions of the Act:

  1. Allowance of Deduction -- For the purpose of encouraging the performance of public service by volunteers in fields having particular importance to the welfare of the community, there shall be allowed as a deduction, in the case of an individual, an amount equal to the number of hours of volunteer service performed by such individual during the taxable year, multiplied by $2.00.
  2. Limitation - The annual deduction allowed an individual shall not exceed $2,000.
  3. Definition - ’Volunteer service’ means any activity or service, performed by an individual without pay or compensation for or under the jurisdiction of a Federal, State, or local governmental agency, which is determined by the Secretary or his delegate to contribute significantly to the achievement of the purpose, including (but not limited to) services performed for or on behalf of (1) police departments and other law enforcement agencies; (2) fire departments (including volunteer fire departments; (3) ambulance and rescue squads; (4) hospitals (including VA hospitals); (5) mental institutions; (6) nursing homes; (7) schools (particularly those for the handicapped or retarded); (8) agencies dealing with drug addiction, alcoholism, and delinquency, and (9) agencies responsible for civil defense.

What to do:

A Bill containing the above provisions must be introduced in the U.S. Congress.

Let RLOAA know if your U.S. Senator or U.S. Representative will help.

Revised January 30, 1997

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