MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 14.3.1: Volunteer Personnel

REGULATORY HISTORY: Regulation promulgated 07/13/07.

SUMMARY OF REGULATION: This Regulation permits the Department to hire student interns and other volunteer personnel who receive no compensation from the Commonwealth, but receive stipends or fellowships from their educational institution, sponsoring organization, private employer, or other entity, while they are providing volunteer services to the Commonwealth.

REASON FOR CHANGE: Pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3.

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290