IRS Form 990 Instructions for Line 6. Enter the number of volunteers, full-time and part-time, including volunteer members of the organization's governing body, who provided volunteer services to the organization during the reporting year. Organizations that don't keep track of this information in their books and records or report this information elsewhere (such as in annual reports or grant proposals) can provide a reasonable estimate, and can use any reasonable basis for determining this estimate. Organizations can, but aren't required to, provide an explanation on Schedule O (Form 990) of how this number was determined, the number of hours those volunteers served during the tax year, and the types of services or benefits provided by the organization's volunteers.
GW faculty or staff:
- Include if they are not compensated for the time spent on the volunteer activity, the activity is outside of their regular job responsibilities, and they are acting in a personal, voluntary capacity (not under obligation to provide the service).
- Do not include if the activity is part of their job responsibility or if they are paid for the time spent on the activity (individual is considered paid if the volunteer activities are during normal working hours where the individual is being compensated by GW as normal wages).
GW students:
- Include if they meet the same guidelines as faculty/staff above.
- Do not include if they meet the same guidelines as faculty/staff above or if their participation is part of a course requirement or academic credit.
