IRS Publishes Final Obamacare Regs Clarifying Volunteers not Subject to Employer Mandate

February 17, 2014

On February 10 the U.S. Department of Treasury published final implementing regulations for the Employer Shared Responsibility Provision of the Patient Protection and Affordable Care Act (PPACA or “Obamacare”). References to volunteers can be found on pages 26-27, 142-143, and 147. As indicated in a post on the IRS’ blog on January 10, bona fide volunteers including those who receive reasonable benefits or nominal compensation for their service to governmental or tax-exempt organizations will not be counted as employees under the PPACA.

Ensuring that nominally compensated volunteers would not be considered employees under the PPACA has been a top priority for the NVFC. Click on the articles below for more information on this issue.