Overall
It is a privilege to serve as a Wisconsin 4-H Youth Development volunteer. The Wisconsin 4-H Youth Development Youth Protection process includes: a) a background record check for arrest and conviction records with the Wisconsin Department of Justice, b) participation in the volunteer orientation program, and c) agreeing to the Volunteer Behavior Expectations. All volunteers, age 18 and over, who work with youth in the 4-H youth program on an ongoing basis are to be a Wisconsin 4-H Youth Development volunteer and participate in the Youth Protection process. The 4-H volunteer must sign-up and agree to the Volunteer Behavior Expectations annually to continue as a volunteer. Background records are rechecked every four years for continuing volunteers. Additional information and guidelines for this process are located at: http://www.uwex.edu/ces/4h/resources/mgt/index.cfm
4HW #7-8 Shooting Sports Leaders
To serve as a Shooting Sports leader, 4-H certified leaders must be at least 21 years old, and must have participated in at least one state-level 4-H Shooting Sports certification workshop in the discipline they are providing supervision. If an adult leader is not certified, he/she cannot provide hands-on or safety instruction without a certified leader being present. A leader may obtain additional certification in another discipline by completing the workshop provided by 4-H certified state training team members. Reference Wisconsin 4-H Policies at: http://www.uwex.edu/ces/4h/resources/policies/index.cfm
FAQ #12 Reimbursement/Payment/Compensation
Volunteers can receive reimbursement for allowable expenses incurred while completing their service. The volunteer should have an original receipt and compensation should be made via check so there is a paper record of the transaction. It is important to have the expenses pre-approved, either through a budget, or through action at a meeting before the expenses are incurred. Reimbursement for allowable expenses does not have any tax consequences.
FAQ #12 4-H Leader’s Organizations should consider all of the substantial risks and legalities before considering paying a volunteer, entering into a contract for services or becoming an employer. UW System Legal Counsel has recommended that 4-H Organizations do not become employers. Additional information is available in Paying Volunteers Frequently Asked Questions at http://www.uwex.edu/ces/4h/resources/mgt/risk.cfm
FAQ #12 When a volunteer receives any stipend or honorarium, they lose the substantial liability protection provided by Wisconsin Statues. If a volunteer receives an honorarium or stipend over $500, they lose any liability protections provided by the Federal Volunteer Protection Act of 1997. A volunteer must report all income to the IRS regardless if it is wages, stipend, or an honorarium.
FAQ #12 Nonprofit organizations exempt from federal income tax including 4-H can pay a person less than $100 in a calendar year and not have it subject to social security and Medicare taxes. (Department of the Treasury, IRS Publication 15-A, page 9, http://www.irs.gov/pub/irs-pdf/p15a.pdf ) Fees, honoraria, and stipends must be tracked. Cumulative payments of $600 and over, to an individual, in any tax year (calendar year), must be reported to the IRS and the individual MUST receive an IRS form 1099 by January 31st of the following tax year. It is the responsibility of the individual to report any cumulative payments less than $600 to the IRS.