Volunteer Income Tax Assistance (VITA) Certification Practice Test

If a taxpayer offers a volunteer money as a tip for their service, what should the volunteer do?

1. Accept the tip graciously

2. Redirect the tip to a communal tip jar

3. Explain they cannot accept any payment

4. Encourage the taxpayer to donate instead

The correct answer is: Explain they cannot accept any payment

Volunteers in the VITA program are strictly prohibited from accepting any form of payment, including tips, for the services they provide. This policy helps maintain the integrity of the program, which is designed to offer free tax assistance to eligible individuals and families. Accepting tips could compromise the mission of VITA and may create an expectation of service beyond the intent of the program. By conveying to the taxpayer that they cannot accept any payment, the volunteer upholds the principles of the VITA program, ensuring that all services remain equitable and accessible to everyone who qualifies for assistance. This policy reinforces the idea that the service provided is a community-based effort to support those in need, rather than a transaction for monetary gain. While other options may seem reasonable, they do not adhere to the core policy of the VITA program regarding financial exchanges, reinforcing the importance of providing volunteer services solely on a no-cost basis.