The Period Pantry.

Volunteer Hours Policy & Recordkeeping Agreement

A Maryland 501(c)(3) Nonprofit Organization

1. Purpose

The Period Pantry (“Organization”) establishes this Volunteer Hours Policy & Recordkeeping Agreement to ensure accurate, transparent, and compliant tracking and reporting of volunteer service hours. As a tax-exempt 501(c)(3) organization under the Internal Revenue Code (IRC), the Organization is required to maintain proper documentation of volunteer engagement for internal governance, impact evaluation, and annual reporting on IRS Form 990.

2. Definitions

• Volunteer Service: Uncompensated time and labor provided by an individual to support the Organization’s mission, programs, events, and operations without expectation of monetary compensation, employee benefits, or commercial gain.
• Donation of Goods: The contribution of physical items, such as menstrual products, packaging materials, or supplies, which are governed separately under IRS non-cash charitable contribution rules and are distinct from volunteer service hours.
• Paid Work: Employment services performed by compensated staff or independent contractors under a formal employment or service agreement, which are subject to payroll tax withholding and employment laws.

3. Recordkeeping Requirements

• Sign-In/Sign-Out: All volunteers must accurately record their participation by signing in and signing out for each shift or period of service. Records must capture the date, exact hours served (start and end times), and specific tasks performed.
• Retention Period: All volunteer sign-in sheets, digital logs, and summary reports shall be retained by the Organization for a minimum of three (3) years to comply with standard IRS record retention guidelines and internal auditing standards.

4. IRS Compliance

• Form 990 Reporting: In accordance with IRS instructions for Form 990, the Organization reports the approximate number of volunteers who perform services during the tax year. Reasonable estimates and aggregated logs are utilized for this purpose.
• Prohibition on Financial Contribution Reporting: Volunteer hours represent uncompensated labor and cannot and will not be reported on IRS Form 990 or financial statements as monetary contributions, financial revenue, or non-cash donations.
• Unrelated Business Income Tax (UBIT) Exclusion: Volunteer labor utilized by the Organization is recognized under IRS guidelines as an exclusion from Unrelated Business Income Tax considerations, provided activities align directly with the Organization’s tax-exempt purpose.

5. Volunteer Hour Value

• No Dollar Valuation for Tax Purposes: In strict compliance with IRS regulations, volunteer time does not possess a deductible monetary value for the volunteer. Volunteers cannot claim tax deductions, credits, or charitable contributions for the value of their time or services rendered.
• Schedule M Exclusion: Volunteer hours are explicitly excluded from being reported as non-cash contributions on IRS Form 990 Schedule M or any equivalent tax schedules.

6. Volunteer Acknowledgment

By participating in volunteer activities with The Period Pantry, each volunteer acknowledges and agrees that:

1. They are providing volunteer service freely and voluntarily without coercion or duress.
2. They are not employees, independent contractors, or agents of the Organization and are not entitled to wages, salary, overtime pay, health insurance, workers’ compensation benefits, or any other fringe benefits.
3. They understand that volunteer hours are not tax-deductible and hold no financial value for income tax purposes.

7. Liability Waiver & Release

To the fullest extent permitted by Maryland law, the volunteer hereby releases, discharges, and holds harmless The Period Pantry, its directors, officers, employees, agents, and representatives from any and all liability, claims, demands, injuries, damages, or causes of action arising out of or related to any loss, personal injury, property damage, or illness sustained during or as a result of volunteer activities, whether caused by negligence or otherwise.

8. Data Privacy & Confidentiality

All personal information, contact details, and service records collected from volunteers shall be maintained with strict confidentiality. The Organization will not sell, trade, or lease volunteer personal data to third parties, and access to records is restricted to authorized administrative personnel for operational and compliance purposes only.

9. Effective Date and Governing Law

This policy shall become effective upon adoption by the Board of Directors of The Period Pantry and shall be interpreted, construed, and governed in accordance with the laws of the State of Maryland, without regard to its conflict of laws principles.