Classification sub-group 924-02 - Non-profit volunteers

Industry sector 9 - Optional coverage

Rate risk category N/A

Please refer to relevant exclusion excerpt from The Workers Compensation Act (the Act) under Regulation 169/2008 below.

Included	Similar but classified elsewhere
Volunteers for or at a non-profit or charitable organization. In order to qualify for volunteer coverage, the charitable organization must: Meet the policy definition of either a non – profit or charitable organization. (listed below) Have coverage in place for all of their regular workers or ONLY have volunteers as workers (not employing any regular workers). Non Profit An organization organized and operating for a purpose other than making a profit and directs its resources to furthering its objectives May or may not be registered with the Canadian Revenue Agency (“CRA”) and provide the appropriate CRA registration number. Is not entitled to issue tax receipts for donation or membership fees. Charitable Organization An organization that is registered as a charity under the Income Tax Act and recognized by the Canadian Revenue Agency (“CRA”). May or may not be incorporated All of their resources must be devoted to charitable activities, and no part of the income can be used for the personal benefit of any proprietor, member, shareholder or trustee. May issue donation receipts for tax purposes. (For information on coverage for volunteers, please refer to WCB Policy 35.10.70, Coverage for Volunteers.)	Coverage for emergency volunteer fire fighters is mandatory and is found under 802-02 – Emergency firefighters. Coverage for emergency volunteer ambulance attendants is mandatory and is found under 802-03 – Emergency ambulance workers.

Included

Similar but classified elsewhere

Volunteers for or at a non-profit or charitable organization.
In order to qualify for volunteer coverage, the charitable organization must:
- Meet the policy definition of either a non – profit or charitable organization. (listed below)
- Have coverage in place for all of their regular workers or ONLY have volunteers as workers (not employing any regular workers).
Non Profit
- An organization organized and operating for a purpose other than making a profit and directs its resources to furthering its objectives
- May or may not be registered with the Canadian Revenue Agency (“CRA”) and provide the appropriate CRA registration number.
- Is not entitled to issue tax receipts for donation or membership fees.
Charitable Organization
- An organization that is registered as a charity under the Income Tax Act and recognized by the Canadian Revenue Agency (“CRA”).
- May or may not be incorporated
- All of their resources must be devoted to charitable activities, and no part of the income can be used for the personal benefit of any proprietor, member, shareholder or trustee.
- May issue donation receipts for tax purposes.
(For information on coverage for volunteers, please refer to WCB Policy 35.10.70, Coverage for Volunteers.)

Coverage for emergency volunteer fire fighters is mandatory and is found under 802-02 – Emergency firefighters.
Coverage for emergency volunteer ambulance attendants is mandatory and is found under 802-03 – Emergency ambulance workers.

Relevant Exclusion(s): Schedule A, Regulation 169/2008, WCA

75.1 Non-profit or charitable organization and volunteers admitted

A non-profit or charitable organization may apply to the board on its own behalf and on behalf of any person or group of persons who performs volunteer service for the organization to be admitted as being within the scope of this Part. The board may admit the organization and the person or group of persons, subject to any terms and conditions, and for the period, that the board considers appropriate.