Irs volunteer-fire-companiesVolunteer Fire CompaniesInternal Revenue Service 2025

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Organizations should be aware that if they compensate volunteers with cash or something other than cash, the compensation is subject to tax withholding.
In some cases, volunteer firefighters receive benefits in the form of state or local tax credits or rebates. If these benefits are offered in return for services performed, their value represents income to the worker for Federal tax purposes and should be included in taxable wages.
The value of volunteer time varies by state, based on differences in local wages and economic conditions. Some state and national estimates include: California: $38.61 per hour. Massachusetts: $40.97 per hour.
0:18 1:50 So no they cant use their fire hoses to sway voters. The IRS provides a detailed guide forMoreSo no they cant use their fire hoses to sway voters. The IRS provides a detailed guide for organizations seeking to apply for 501 c 3 status.
0:05 1:48 Some may operate under a for-profit model usually if theyre run by a private company. But these areMoreSome may operate under a for-profit model usually if theyre run by a private company. But these are more the exception than the rule.

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0:00 1:45 And rely heavily on community support and donations. So while they serve a public function. They areMoreAnd rely heavily on community support and donations. So while they serve a public function. They are not technically government entities regardless of their classification.

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