[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.804]

[Page 139-140]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                Subpart H_Tax Counseling for the Elderly
 
Sec. 601.804  Reimbursements.

    (a) General. When provided for in cooperative agreements, the 
Internal Revenue Service will provide amounts to program sponsors for 
reimbursement to volunteers for transportation, meals, and other 
expenses incurred in training or providing tax return assistance and to 
program sponsors for reimbursement of overhead expenses. Cooperative 
agreements will establish the items for which reimbursements will be 
allowed and the method of reimbursement, e.g., stipend versus actual

[[Page 140]]

expenses for meals, as well as developing necessary procedures, forms, 
and accounting and financial control systems.
    (b) Direct, reasonable, and prudent expenses. Reimbursements will be 
allowed only for direct, reasonable, and prudent expenses incurred as a 
part of a volunteer's service or as a part of the program sponsor's 
overhead.
    (c) Limitation. Total reimbursements provided to a program sponsor 
shall not exceed the total amount specified in the cooperative 
agreement. The Internal Revenue Service shall not be liable for 
additional amounts to program sponsors, volunteers, or anyone else.
    (d) Availability of appropriated funds. Expense reimbursements and 
other assistance to be provided by the Internal Revenue Service under 
cooperative agreements are contingent upon the availability of 
appropriated funds for the Tax Counseling for the Elderly program.