[SOA] Interns, Volunteers, and "Stipends"

[Kayla Harris]

Good Morning Everyone,

I have a scenario that I thought some of you may have dealt with before.
 When I was a student in graduate school I interned at the Smithsonian and
received a stipend.  This was a set amount, and was not taxed at the time
of payment - but they DID issue a financial statement at the end of the
year which I was required to report then for my taxes. I was not an
employee so I did not have a W2, or receive "pay stubs."
http://www.smithsonianofi.com/inside/faqs-for-internfellow-coordinators/

I would like to have an intern that is given a small stipend (I work for
the government) and so far what I have found is that the Fair Labor
Standards Act from the Department of Labor says that I can have a volunteer
who is compensated with a nominal fee.  There are some conditions on what
constitutes a "nominal fee" and what constitutes a volunteer.
 http://www.dol.gov/whd/opinion/FLSA/2006/2006_08_07_28_FLSA.htm<http://www.dol.gov/whd/opinion/FLSA/2006/2006_08_07_28_FLSA.htm>

Now the rules that I find on the IRS website seem to just say either you're
an employee or you're a contractor. That has more implications in terms of
benefits, wages, healthcare etc.

Has anyone dealt with something like this in your organization?  I'd be
happy to learn anything I could!

Thanks you,

Kayla Harris
harris.kaylanicole at gmail.com
937-383-3271
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