§ 142.8. Valuation of donated services.
(a) The municipality shall value volunteer services provided by individuals to the municipality or public library at rates consistent with those ordinarily paid for similar work in the municipality or public library. If the municipality or public library does not have employes performing similar work, the municipality shall use rates consistent with those ordinarily paid by other employers for similar work in the same labor market. In either case, the municipality may include a reasonable amount for fringe benefits in the valuation.
(b) When an employer other than the municipality or public library furnishes free of charge the services of an employee in the employe’s normal line of work, the municipality shall value the services at the employe’s rate of pay exclusive of fringe benefits and the employer’s overhead costs. If the services are in a different line of work, subsection (a) applies.
Cross References This section cited in 22 Pa. Code § 142.6 (relating to eligible matching funds).
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