Volunteer fire companies generally obtain recognition of exemption either as charities under Section 501(c)(3) of the Tax Code or as social welfare organizations under Section 501(c)(4).
What type of non profit is a fire department?
The California Fire Foundation, a non-profit 501 (c)(3) organization, provides emotional and financial assistance to families of fallen firefighters, firefighters and the communities they protect.
What type of organization is a volunteer fire department?
A volunteer fire company or similar organization may be exempt as a social welfare organization if its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical …
Is a fire service a voluntary organization?
According to the National Fire Protection Association, 70 percent of firefighters in the United States are volunteers.
Are donations to local volunteer fire departments tax deductible?
Donations to volunteer fire companies are deductible as charitable contributions on the donor’s federal income tax return, but only if made for exclusively public purposes. Similarly, contributions to certain war veterans organizations are deductible.
What is a 501c4 organization?
To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must not be organized for profit and must be operated exclusively to promote social welfare. … New legislation enacted at the end of 2015 added Section 506 to the Internal Revenue Code.
How can I help local firefighters?
Ways to Support Your Local Fire Department
- Join! …
- Donate: The fire department is always in need of training material, supplies, and equipment. …
- Educate: The next best thing you can do is educate yourself and your family about fire prevention.
How do volunteer firefighters make a living?
Are volunteer firefighters paid for their work? Volunteer firefighters freely volunteer their efforts as a way of serving and giving back to their community. They often do not receive monetary compensation from the fire department. If they are paid, it is typically in the form of small stipends or annual bonuses.
What are the duties of a volunteer firefighter?
Under the supervision of the Fire Chief, the Volunteer Firefighter performs advanced firefighting work in preventing, combating, and extinguishing fires, responding to hazardous materials incidents and emergency calls which include special rescue situations such as vehicle and steep angle rescue.
How are fire departments organized?
A fire department is considered to be a Scalar Organization, in that orders are issued at the top and travel down through an established chain of command. Many times problems come from people thinking that they do not have to use the chain of command.