Although it seems that Spanky's question re: Americorps "volunteers"
has been resolved, it brought to mind IRS 20 Rule Test.  For those of you
who are unfamiliar with this issue, the IRS began several years ago to look
closely at the use of independent contractors (i.e., "consultants") by
universities.  I was told by the purchasing and personnel folks at my
previous institution that the IRS felt that too many people were employed
incorrectly as independent contractors.  Although I'm no expert on income
tax, I think the IRS collects more income tax on persons regularly employed
than on independent contractors, so they decided to put extra efforts into
enforcing their regulations.

 The IRS 20 Rule Test helps to determine how a person should be
employed.  It defines an employee as an individual who performs services
that are subject to the will and control of an employer--both what must be
done and how it must be done...  By contrast, an independent contractor is
defined as an individual over whom the employer has the right to control or
direct only the result of the work and not the means and methods of
accomplishing the result.  The test asks a series of questions related to
the working relationship and remuneration agreement between the person and
employing entity.

 R.C.C. Goldsberry published an article, "Employee or Independent
Contractor?  Guidelines for Determining Employment Relationships," in the
August 1992 NACUBO Business Officer (pp.23-25).  I have used this article
to develop a checklist that my PIs can complete to determine how they will
hire outsiders on grants.  If you don't have access to this article and
would like a copy of the checklist, please send an e-mail request directly
to me (xxxxxx@cofc.edu).

Barbara H. Gray                                  xxxxxx@cofc.edu
Director of Sponsored Programs                   Phone: (803) 953-5673
University of Charleston, SC                     FAX:   (803) 953-1434
66 George Street
Charleston, SC  29424-0001