Volunteer Protection Act
VITA/TCE volunteers are not considered professional tax preparers; therefore, you are not legally liable under federal law for the return you prepare. This means you cannot accept payment of any kind from the taxpayer for preparing a federal tax return, or for providing any other tax-related assistance. Some employees of a program sponsor may receive compensation. Volunteer preparers who receive over $500 should seek legal advice on liability.
Volunteers are protected by the federal Volunteer Protection Act of 1997, as long as all of the following conditions are true:
You may access the Act on the Internet by typing "Volunteer Protection Act of 1997" into any search engine.