Policy Manual
Version 3.0
Period Covered: 2008-2009
TABLE OF CONTENTS
FOREWORD
1. AARP Foundation Tax-Aide Program
A.Program Mission And Overview
B.Tax-Aide’s Customers
2. AARP Tax-Aide Program Introduction
A.General Policy on Compensation, Conflict of Interest and Standards of Conduct
B.Internal Revenue Service & State/Local Tax Agencies
C.State and/or Local Tax Agencies
3. Classification and Scope of Services
A.Regular Services
B.Special Services
C.Services within Scope
D.AARP Tax-Aide Program Organization Chart
4. Volunteer Recruitment and Appointments
A.New Volunteers
B.Volunteer Appointments
C.Procedures for Appointing State Coordinators
D.Procedures for Appointing all Other Coordinators and/or Specialists
E.Reappointments
F.Transition of Files and Equipment
G.Volunteer Training and Testing
5. AARP Tax-Aide Sites
A.Site Operational Guidelines
B.Site Management
C.Isolated Locations
D.Site Selection
E.Tax-Aide Site Identification Numbers (SIDN)
F.Site Lists
G.Site Schedules
H.Site Materials
I.Confidentiality and Security of Taxpayer Data
6. Electronic Filing (e-filing) of Tax Returns
A.The Technology Management Guide
B.Software for the Preparation of Tax Returns and Electronic Filing
C.E-file Documentation
D.Taxpayer Data Deletion
E.Taxpayer Data Retention
7. Equipment Management & Ordering
A.Resource Forecast for next season
B.Ordering IRS Depot Equipment
C.Ordering Purchased Equipment
D.Custody of Received Equipment
E.Purchasing Equipment with Donated Funds
F.Ordering Consumables
8. Program Communications and Chain of Command
A.Volunteer Extranet
B.Chain of Command
9. Donations to AARP Tax-Aide
A.Grants & Partnerships
B.Equipment Donations
C.Local Grants and Partnerships
D.Local Sponsorships: New In 2008-2009 Grant Year
E.Monetary Donations
10. Ordering Program Materials
A.Automatic Shipments (based on the September Leadership Roster)
B.IRS Training Materials
C.Tax Preparation Software Ordering (starts in September)
D.Counselor Tax-Aide Materials (order by November or early December)
E.Tax-Aide Site Materials (order by November or mid-December)
F.IRS Site Materials
11. Tax-Aide Master Schedule of Events and Deliverables
A.Leadership Rosters
B.All Volunteer Rosters
C.Changes after Roster Submission
D.AARP Tax-Aide Activities, Personnel, and Expenses Reports
E.Equipment Inventories
F.Equipment Storage
G.Program Evaluation
H.Review of Volunteer Performance
I.Volunteers End-of-Season Assessment
J.National Assessment Report
12. Recognition of Service
A.Counselor Certificates
B.Site Awards
C.E-filing Awards
D.Service Pins & Plaques
E.Recognition Events
13. Reimbursement Policies
A.Volunteers not in Leadership positions
B.Volunteers in Leadership positions
C.Expense activity codes
D.Special rules and limitations
E.Non-allowable expenses
F.Reimbursement Delivery
G.Donated funds
H.Other information
14. Meetings
A.Starting the Season
B.Purchase Orders (Regional, State Coordinators and Instructors only)
C.Procedure for Meetings and Conference Calls (Step-by-Step Process)
15. Insurance
A.Volunteer Travel Accident Insurance
B.Volunteer Liability Protection
C.Certificate of Insurance for Site Liability
APPENDICES: GLOSSARY
APPENDICES: INDEX
Note: This Policy Manual contains highlighted text. As a new feature in this guide, important changes are highlighted for your quick identification.
FOREWORD
AARP
AARP is a nonprofit, nonpartisan membership organization dedicated to making life better for people 50 and over. We provide information and resources; engage in legislative, regulatory and legal advocacy; assist members in serving their communities; and offer a wide range of unique benefits, special products, and services for our members. These include AARP TheMagazine published monthly, AARP Bulletin, our monthly newspaper; AARP Segunda Juventud, our quarterly newspaper in Spanish; NRTA Live & Learn, our quarterly newsletter for 50 +educators; our web site, We have staffed offices in all 50 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands.
Our State Offices are staffed with an AARP State Director and other employees who work in partnership with volunteers serving in roles such as State President, State Executive Council, State Volunteer Community Specialists and in AARP Chapters and NRTA units. This field structure creates a dynamic presence in every community and responds to the needs and interests of AARP members at the local level.
ABOUT THE AARP FOUNDATION
The AARP Foundation is the charitable arm of AARP committed to helping the most vulnerable members of our society. Through the Foundation, we bring independence, dignity and control to the lives of people who need it most.
Opportunity, Justice and Security best describe what the AARP Foundation does every day to improve the lives of people as they age.
AARP Foundation Litigation is the nation’s preeminent pubic interest advocacy group dedicated to defending and advancing the legal rights and interests of older Americans. The Legal Advocacy group works on a variety of issues involving age and disability discrimination in employment; pensions and other employee and retiree benefits; financial fraud, including predatory lending; health and long-term care, including access to high quality, affordable care and prescription medications; affordable, accessible housing and other community services; and access to government and public benefits.
AARP Foundation Programs and Services – Annually, the Foundation’s programs and services serves millions of people annually by addressing the core issues that help older members of our society meet their health and financial needs and reduce the risk that they will fall victim to poverty and fraud. Areas include: financial services, employment and training, consumer protection education, public benefits enrollment, caregiver guidance, and women’s programs.
The Foundation programs rely on thousands of volunteers just like you to carry out the services that provide a helping hand to those who need it most. We thank you for your dedication.
Funding the Foundation – The Foundation receives funding from multiple sources, including individual donors, government grants, corporations, foundations, and support from AARP. Eighty-three percent of what the Foundation spends goes to our important programs and services. If you would like to support the Foundation with a tax-deductible contribution, visit or call 1-888-OUR-AARP (888-687-2277).
The AARP Foundation: Empowering others, helping us all.
AARP FOUNDATION PROGRAMS AND SERVICES AT A GLANCE
FINANCIAL SERVICES
AARP Tax-Aide is nation’s largest free, volunteer-run tax preparation and assistance service. More than 33,000 volunteers annually provide free tax assistance and preparation service at over 6600 sites across the country to approximately 2.9 million low and moderate income taxpayers, with special attention to those age 60 and older. Electronic filing and on-line tax assistance are also offered by the program. The program’s funding sources include the Internal Revenue Service (IRS), AARP, and private contributions. Call 1-888-AARPNOW (toll-free for site locations and volunteer opportunities) or go to
Money Management helps low income, older individuals remain independent by providing daily money management services to those who have difficulty budgeting, paying routine bills, and keeping track of financial matters. The program also offers financial education resources and tools to older adults and their caregivers. The Money Management program is funded by AARP.
EMPLOYMENT AND TRAINING
WorkSearch A new AARP Foundation program that provides community level services to individuals who are seeking to remain in or re-enter the workforce. The WorkSearch program provides a variety of services including online interest and skills assessments, information about the local job market and connections to local training and employment opportunities.
Senior Community Service Employment Program (SCSEP) helps individuals age 55 and older with limited income gain the job skills and work experience necessary to transition to permanent employment. In addition, the program provides over 8 million hours of community service annually to local nonprofit agencies that assist with training program participants, enabling them to expand and provide key services. The program, funded by the US Department of Labor, is sponsored by the AARP Foundation in 28 states and Puerto Rico.
CONSUMER PROTECTION EDUCATION
ElderWatch projects fight financial exploitation of older Americans in the states of Colorado and West Virginia through direct client assistance to help resolve consumer-
based disputes, extensive outreach and education and collection of data. The program’s funding sources include the State’s Attorneys General Office, AARP and private contributions.
Consumer Fraud PreventionThis project engages peer volunteers in alerting older consumers nationwide to telemarketing and other types of fraud that endangers the financial security of older individuals. Volunteers reach out to known and potential fraud victims and offer tips and information about telemarketing scams and other forms of fraud that may use wire transfer services. The program is designed to make at least 3 million contacts with older consumers over the next five years.
Reverse Mortgage Education Project is the nation’s leading source of independent consumer information on reverse mortgages and other less costly alternatives to help people remain in their homes. Reverse mortgages are in increasingly popular way for homeowners to tap the equity they have built in their homes and convert it to cash, without having to sell or make monthly payments. While popular, these types of mortgages can be complicated and expensive and are not right for everyone.
PUBLIC BENEFITS ENROLLMENT
Benefits Outreach offers assistance to older people with low or moderate incomes to find public and private benefit programs for which they may be eligible, to help pay for prescription drugs, doctor’s bills, groceries, heating bills, property taxes and more. One way this program offers assistance is by encouraging the use of a free on line tool: Benefits QuickLink The Benefits Outreach program is funded by AARP.
GUIDANCE TO CARE FOR LOVED ONES
Prepare to CareToday, 30 million households are providing care for an adult over the age of 50-and that number is expected to double over the next 25 years. In order to assist with this emerging caregiving need, we have developed Prepare to Care: A Planning Guide for Families. This comprehensive guide includes information on how to get started, questions to ask and where to find basic resources. It also includes forms that you and your caregiving team can fill out and keep on file, so that you will have all the pertinent information about your loved one and his/her financial affairs, health needs, household matters, and more in one place. To download a free version, visit and search “Prepare to Care.”
Grandparenting provides information, referral and outreach for grandparents, policy makers, corporations and direct service providers, with a special emphasis on support for grandparents who provide care for their grandchildren. The program’s funding sources include AARP and private contributions.
WOMEN’S PROGRAMS
Through its Women’s Programs, AARP Foundation is taking the steps necessary to help women take more control of their health and finances. Women’s programs focus on those existing and new projects that help women secure financial security, health and social well being.
Women’s Scholarship Program provides scholarship funds to women 40+ seeking new job skills, training, and educational opportunities to support themselves and their families. The AARP Foundation Women's Scholarship Program is available to eligible individuals with moderate to lower incomes and limited financial resources.
ABOUT AARP
AARP is a nonprofit, nonpartisan membership organization that helps people 50+ have independence, choice and control in ways that are beneficial and affordable to them and society as a whole. AARP does not endorse candidates for public office or make contributions to either political campaigns or candidates. We have staffed offices in all 50 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands.
1. AARP FoundationTax-Aide Program
The AARP and the AARP Foundation have a long-standing commitment to community service. Through Foundation’s collective efforts, millions of people are well served each year in communities across the country. AARP Foundation and AARP volunteers are the heart of AARP and AARP Foundation’s community service programs. In your community, the Tax-Aide volunteer’s exemplify AARP’s and AARP Foundation’s commitment to helping others.
- Program Mission And Overview
Mission: To provide high quality free income tax assistance and tax form preparation to middle-to-moderate-income taxpayers, with special attention to those age 60 and older.
Who We Are / AARP 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 Tax-Aide is a program of the AARP Foundation and is offered in conjunction with the IRS.Where We Serve Our Taxpayers / Taxpayers receive free in-person assistance at one of the approximately 6,600sites nationwide open during the standard 1040 tax filing season. Free electronic filing is offered at most sites. Sites are located in malls, libraries, banks, senior centers, and other convenient facilities. We also provide shut-in service upon special request, whenever possible. Year-round tax assistance is offered online at Quality reviewed answers are sent to taxpayers via email within a few business days.
How Many Volunteers Serve / Over 33,000 volunteers make up AARP Tax-Aide. Virtually all provide tax assistance, and 6,700 are additionally volunteer leaders.
Program Structure & Administration / AARP Tax-Aide is a nationwide, volunteer-run program. Regional and state volunteer leaders share in setting policies while assuming most supervisory and operational responsibilities. Volunteer tax assistance Counselors provide all service-level tax assistance. Volunteer Instructors provide tax training to Counselors.
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.Site Coordinators 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).
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 AARP Tax-Aide goals and objectives. RCs support the decision making around program policies and high level procedural matters. National committees support the areas of 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.
Electronic Filing / AARP Tax-Aide offers free electronic filing at mostsites nationwide using IRS provided tax preparation software.
Internet Tax Assistance / Since 1998, AARP Tax-Aide has had a 24-hour year-round Internet tax assistance service at its web site ( Taxpayers can pose questions online and get quality-reviewed answers back within a few business days.
Web Page Features / Located at our website offers tax assistance, frequently asked tax questions and program information. Information on AARP Tax-Aide volunteer opportunities at individual program sites providing direct service to taxpayers is available. Information is also provided for volunteer leadership opportunities
Volunteer Extranet / The site offers information and tools to assist tax assistance and leadership volunteers in performing their responsibilities of their AARP Tax-Aide position.
CyberTax E-Mail Newsletter / Any program volunteer with email is encouraged to receive CyberTax, a nationwide email newsletter containing periodic updates on the program, taxes, and IRS. Email your name, program position, and state to to join the CyberTax distribution list.
General volunteer position descriptions / Tax Assistancepositions require annual training, successful completion of the IRS certification exam, and agreement to the IRS Standards of Conduct.
Leadership positions coordinate program delivery by volunteers at sites at the local, state, or regional level or manage specific program activities such as technology, training, administration, or communications. Although tax training and certification is encouraged, it is not required for many leadership positions. Leadership position descriptions are provided on the and web sites.
- Tax-Aide’s Customers
How Many Customers / During the 2008 tax season, from late January to April 15, we served nearly 3million customers. Including the one-time economic stimulus payments, over the past 40 years, we have served more than 47.7 million customers.
1. Who They Are (from 2007 survey)
Customer Age / 9% 18-4934% 70 – 799% 50-59 22% 80+
26% 60-69
Customer Marital Status / 36% Married60% Not Married
Gender / 66% Female34% Male
Race/Ethnicity / 85% White non-Hispanic4% Hispanic
2% Native American 8% Black or African American
2% Asian/Pacific *% Other
Household Income (Annual) / 44% Under $20,00022% $30,000-$49,000
26% $20,000-$29,000 8% $50,000 or more
Repeat Customers / 23% Once39% Four+ Times
37% Two - Three Times
Working Status / 70% Fully Retired30% Not Fully Retired
Customers’ Proximity to Site / 56% 0 - 3 miles 13% 6 - 9 miles
18% 4 - 5 miles12% 10+ miles
2. What They Think