Policy Manual
Version 6.0
Period Covered: 2011-2012
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TABLE OF CONTENTS
Introduction 1
Program Mission And Overview 1
1. Volunteer Recruitment and Training 5
A. New Volunteers 5
B. Volunteer Training 5
C. Volunteer Certification 7
2. AARP Foundation Tax-Aide Sites 9
A. Interaction with the taxpayer 9
B. Training/Certification/Quality/Program Scope 10
C. Site Guidelines/ Conflict of Interest/Unacceptable Activity 11
D. Regular Services 12
E. Special Services 12
F. Site Materials 12
G. Standards of Professionalism 13
3. Confidentiality and Security of Taxpayer Data 15
4. Electronic Filing (e-filing) of Tax Returns 20
A. Software for the Preparation of Tax Returns and Electronic Filing 20
B. E-file Documentation 20
C. Taxpayer Data Retention 21
5. Equipment Management & Ordering 22
Refer to the Operational Guidelines for procedures related to Equipment Management & Ordering. 22
A. Custody of Received Equipment/Equipment Inventory 22
B. Transition of Files and Equipment 22
C. Ordering Consumables 22
D. Equipment Storage 23
6. Donations to AARP Foundation Tax-Aide 24
A. Grants & Partnerships 24
B. Equipment Donations 24
C. Local Grants, Sponsorships, and Partnerships 25
D. Monetary Donations 26
7. Volunteer Data, Systems, Reports 27
8. Recognition of Service 27
9. Reimbursement Policies 28
A. Volunteers not in Leadership positions 28
B. Volunteers in Leadership positions 28
C. Expense activity codes and allowable expenses within those classifications 30
D. Special rules and limitations 33
E. Non-allowable expenses 35
F. Reimbursement Delivery 37
G. Donated funds 37
H. Tax Exemption 37
10. Meetings 38
A. Starting the Season 38
B. Purchase Orders (Regional, State Coordinators and Instructors only) 38
See State Coordinator Guide. 38
C. Procedure for Meetings and Conference Calls (Step-by-Step Process) 38
See State Coordinator Guide. 38
11. Insurance 39
A. Volunteer Travel Accident Insurance 39
B. Volunteer Liability Protection 39
C. Certificate of Insurance for Site Liability 39
APPENDIX: Glossary- Available in Operational Guidelines
APPENDIX: INDEX
Introduction
AARP Foundation Tax-Aide is the nation’s largest volunteer-run tax assistance and preparation service, preparing tax returns and answering tax questions free of charge. AARP Foundation Tax-Aide is offered in conjunction with the IRS. The program’s mission is to provide high quality free income tax assistance and tax form preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older.
The goal of this Policy Manual is to provide information to protect volunteers and better serve clients. This manual outlines all of the policy information necessary for you to perform your volunteer role as a key part of the AARP Foundation Tax-Aide Team. Please contact your immediate supervisor in the event that you need clarification on any policy issues. This Policy Manual takes priority in policy matters and supersedes all guides and handbooks. If you encounter conflicts with other guides, please let us know at .
In an effort to be more user-friendly, operational information has been removed from the Policy Manual and provided in the Operational Guidelines. The Operational Guidelines is a separate online manual dedicated to procedures, specific ways policy can be carried out and the conduct expected from all the volunteers in the program.
Both manuals will be available electronically on the Extranet (www.aarp.org/tavolunteers); however, the Operational Guidelines will not be printed. It will only be available on the Extranet. The Extranet will be kept up to date with any policy changes during the season. The Policy Manual will be amended, if necessary during the tax year, by letter or Cybertax.
Important changes in the content of this guide have been highlighted for your quick identification. When using the electronic version of the guide, the “search” functions in Word or Adobe (for .pdf) are a great tool for finding information.
Program Mission And Overview
Mission: To provide high quality free income tax assistance and tax form preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older.
Who We Are / AARP Foundation Tax-Aide is the nation’s largest volunteer-run tax assistance and preparation service, preparing tax returns and answering tax questions free of charge. AARP Foundation Tax-Aide is offered in conjunction with the IRS.Where We Serve Our Taxpayers / Taxpayers receive free in-person assistance at one of the nearly 6,500 sites nationwide open during the standard 1040 tax filing season. The program offers free electronic filing at most sites, using IRS provided tax preparation software. Sites are located in malls, libraries, banks, senior centers, and other convenient facilities. We also provide shut-in service upon special request, whenever possible.
Program Structure & Administration / AARP Foundation Tax-Aide is a nationwide, volunteer-run program. Over 35,000 volunteers make up AARP Foundation Tax-Aide. Virtually all provide tax assistance, and 6,700 also serve as volunteer leaders. Volunteer Counselors provide all service-level tax assistance. Volunteer Instructors provide tax training to Counselors. Regional and state volunteer leaders share in setting policies while assuming most supervisory and operational responsibilities. Leaders coordinate program delivery by volunteers at the local, state, or regional level and/or manage specific program activities such as technology, training, administration, or communications.
Tax Assistance positions require annual training, successful completion of the IRS certification exam, and agreement to the IRS Standards of Conduct. Although tax training and certification is encouraged for all positions, it is not required for certain leadership positions.
Coordinator & Specialist Roles / Coordinators recruit and supervise volunteers at all levels. Local Coordinators (LCs) ensure volunteer recruitment and training, volunteer certification, site creation, site compliance with program policy, database accuracy, activity reporting, and Counselor expense reimbursement. Shift Coordinators (SCOs) assist LCs with site management during tax season. District Coordinators (DCs) manage activity at the district level and recruit and supervise Local Coordinators. State Coordinators (SCs) oversee all state activities and set operation policies. Communications Coordinators (CCs) and Technology Coordinators (TCs) support their specialty interests at the local levels. Specialists support administration, partnerships and communications, technology, and training at the state level. Regional Coordinators (RCs) guide and supervise State Coordinators and serve on the National Leadership Team (NLT). Leadership position descriptions are provided on the www.aarp.org/tavolunteers website.
National Leadership Team & National Office Staff / The National Leadership Team (NLT) of volunteer Regional Coordinators (RC), National Committee Chairs, and key staff establish program policy and develop and implement program goals and objectives. RCs support the decision making for program policies and high level procedural matters. National committees support the areas of operations, leadership development, technology, and training. National Office staff coordinate program policies, maintain relationships with IRS and other key partners, provide administrative support to volunteer leaders, and collect/report program impact and other data.
Internet Tax Assistance / Since 1998, AARP Foundation Tax-Aide has had a 24-hour year-round Internet tax assistance service at its website (www.aarp.org/taxaide). Taxpayers can pose questions online and get quality-reviewed answers back within a few business days.
Web Page Features / Located at www.aarp.org/taxaide, our website offers tax assistance, answers to frequently asked tax questions and program information. Information is also available about AARP Foundation Tax-Aide volunteer opportunities at individual program sites providing direct service to taxpayers and about volunteer leadership opportunities.
Volunteer Extranet / The www.aarp.org/tavolunteers site, also called the Extranet, offers information and tools for all tax assistance and leadership volunteers performing the responsibilities of their positions.
CyberTax Email Newsletter / Any program volunteer with email in VMIS will receive CyberTax, a nationwide email newsletter containing periodic updates on the program, including policy items, late-breaking e-filing news and information from the IRS.
AARP Foundation Tax-Aide Program Organization Chart
2011-2012 AARP Tax-Aide Policy Manual V6.0 Page 1 of 40
1. Volunteer Recruitment and Training
See the Operational Guidelines for additional details including the chart of volunteer appointments and terms.
A. New Volunteers
Recruitment of new volunteers is essential to the program. It is the responsibility of all volunteers to actively recruit new volunteers by being alert for individuals who might be interested in participating in the program. Recruiting must be done on a non-discriminatory basis without consideration of race, religion, gender, or sexual orientation.
B. Volunteer Training
Training at all levels is necessary for compliance with IRS commitments and for continued program development and taxpayer satisfaction. As the program grows, improved procedures, new strategies, and greater resources become increasingly important. Training in the program takes various forms, including:
v Policy and Administrative Training - All AARP Foundation Tax-Aide volunteers must attend formal policy and administrative training annually. These must include the AARP Foundation Standards Package.
o Two presentations have been developed for use in conducting this training and are available on the Extranet: Quality Site Requirements and AARP Foundation Tax-Aide Policy & Administrative Training
v Process-based tax law training
o Counselor, Instructor, and ERO volunteers must participate in tax law training and be certified at the Advanced level each year prior to preparing any tax returns. State Coordinators may authorize Counselors to be trained and certified in Military/Special Issues of the IRS training materials. Additionally, State Coordinators may authorize Counselors to be trained and qualified in the preparation of Form 1040X; provided that any Counselor trained and qualified to prepare Form 1040X for a particular year must also have been certified for that tax year for the tax matters addressed on each Form 1040X.
v Leadership Training
v ERO Training
See the Operational Guidelines and the Training Guide for detailed information on training.
Instructors
Volunteer Instructors must keep abreast of changes in the tax laws and tax forms, and must develop effective training techniques.
The Training Specialist (TRS) will send written invitations for Instructor Workshops only to those Instructors who will teach ten or more hours. In some states there are teams that provide training. Due to financial constraints of the program, there is a restriction on the number of volunteer instructors who may claim reimbursement for mileage and other approved expenses related to workshops. Coordinators should not attend Instructor Workshops unless they will also serve as Instructors teaching ten or more hours. Attendance at the workshop is required, within reimbursement guidelines (page 25), but may be waived for individual Instructors at the discretion of the TRS with the concurrence of the State Coordinator. Note: Refer to the section on reimbursements for additional details.
Counselors
v Volunteers are required to attend the full Counselor training classes established in their district for new or returning volunteers. Note: AARP Foundation Tax-Aide believes it is important that volunteers participate in these classes to be sure they have received instruction on AARP Foundation policies, completed workbook problems in a classroom environment, and interacted in a team setting with other volunteers in their district. This may also be the time to distribute materials to volunteers.
v All Counselors are strongly encouraged to complete the workbook problems [i.e., a minimum of four (4) workbook problems] assigned by the Instructor and required in the District for all Counselors. Doing the problems in class or at home is an integral part of the training and development of a Counselor. The number, type of problems (either state or federal), and how they are to be completed, will be determined by the Instructor with the concurrence of their State Coordinator.
v Training for state returns must be a part of the Counselor training class and should be limited to the state where the class is being given, neighboring states, and those that have large “snowbird” populations. A State/Local Tax Revenue Authority or the State Coordinator may waive the requirement for training or training materials for those states or forms which are generally agreed to be so simple that no training is needed. A State Coordinator, in consultation with the Regional Coordinator, also has the authority to require additional state/local tax training materials.
v Certified Counselors will assist taxpayers only on those topics that are within the scope of the program. Scope includes tax topics covered in IRS volunteer training materials or in AARP Foundation Tax-Aide training classes provided that Counselors have been qualified under AARP Foundation Tax-Aide policies. Refer to Section D for details and to the Out of Scope Poster (C2467) for a list of in and out of scope items. Counselors are not to deal with topics (including state returns where training is needed) on which they have not received AARP Foundation Tax-Aide training.
C. Volunteer Certification
To qualify as a Counselor, Instructor, or ERO a volunteer must be certified annually. Since it lends credibility to the qualifications of AARP Foundation Tax-Aide volunteers, the following process is crucial.
Step one: Attend the Counselor training class established in their district for new or returning volunteers.
Step two: All must pass the IRS developed test with at least 80% accuracy at the Basic, Intermediate, and Advanced level either via test booklet (pub 6744) or IRS Link and Learn test system.
Step three: Submit to the Instructor the test answer sheet or Link and Learn test results along with test problems and the supplemental problems assigned by the Instructor.
Step four: Take and pass with 80% accuracy the IRS Standards of Conduct test and sign the Volunteer Standards of Conduct form that is provided in the test packet. Instructors must validate the volunteer’s identification at the time of submission and sign the form. These forms must be kept by local leaders until December 31 of the year of certification and then destroyed.
Step five: Instructor to notify LC and DC of volunteers completing certification. Volunteer assigned to site and ADS notified for VMIS update.
Step six: AARP Foundation Tax-Aide National Office and IRS are notified of those who pass the test and are participating in the AARP Foundation Tax-Aide program for the position of Counselor, ERO, or Instructor.
In the event a volunteer does not pass the IRS test, the volunteer can pass the IRS retest in order to gain certification.
Volunteers who have failed to pass either the original test or the retest are not eligible for certification and must not be assigned to program sites as Counselors. They may, however, serve as Client Facilitators (CF) or in other non-counselor roles, in which case their names and positions must also be submitted to the IRS and the state Administration Specialist (ADS) and they should follow a similar process.