Undertake Independent Basic Research

MATRIXELLENT INC., a Delaware Charitable Nonstock Corporation, is both organized and operated primarily as a scientific organization that conducts fundamental research in the public interest. Scientific research is also carried on for the purpose of aiding in the scientific education of college or university students. Having been approved as a 501(c)(3) tax-exempt organization for research or educational purposes by the Internal Revenue Service (IRS) and being primarily engaged in basic research, MATRIXELLENT INC. arranges for eligible applicants to come to the United States of America (USA) under the B-1 Business Visitor nonimmigrant category or the Visa Waiver Program (VWP) to "undertake independent [basic] research" as permitted by Title 9 of the Foreign Affairs Manual (FAM) Section 402.2-5(B), Paragraph a., subdivision (6). This research endeavor demonstrates MATRIXELLENT INC.'s commitment to fostering global scientific collaboration and knowledge exchange, as well as the advancement of education or science.

9 FAM 402.2-5(C)(2)  (U) Participants in Voluntary Service Programs

(CT:VISA-1826;   09-06-2023)

a. (U) Applicants participating in a voluntary service program benefiting U.S. local communities, who establish that they are members of, and have a commitment to, a specific recognized religious or nonprofit charitable organization.  No salary or remuneration should be paid from a U.S. source, other than an allowance or other reimbursement for expenses incidental to the volunteers’ stay in the United States.

b. (U) A “voluntary service program” is an organized project conducted by a recognized religious or nonprofit charitable organization to assist the poor or the needy or to further a religious or charitable cause.  The program may not, however, involve the selling of articles and/or the solicitation and acceptance of donations.  The burden that the voluntary program meets the DHS definition of “voluntary service program” is placed upon the recognized religious or nonprofit charitable organization, which must also meet other criteria set out in the DHS Operating Instructions regarding voluntary workers.

c.  (U) You must assure that the written statement issued by the sponsoring organization is attached to the passport containing the visa for presentation to the DHS officer at the POE.  The written statement will be furnished by the applicant participating in a service program sponsored by the religious or nonprofit charitable organization and must contain DHS required information such as the:

·         (U) Volunteer’s name and date and place of birth;

·         (U) Volunteer’s foreign permanent residence address;

·         (U) Name and address of initial destination in the United States; and

·         (U) Volunteer’s anticipated duration of assignment.

The FLSA recognizes the generosity and public benefits of volunteering and allows individuals to freely volunteer in many circumstances for charitable and public purposes. Individuals may volunteer time to religious, charitable, civic, humanitarian, or similar non-profit organizations as a public service and not be covered by the FLSA. Individuals generally may not, however, volunteer in commercial activities run by a non-profit organization such as a gift shop. A volunteer generally will not be considered an employee for FLSA purposes if the individual volunteers freely for public service, religious or humanitarian objectives, and without contemplation or receipt of compensation. Typically, such volunteers serve on a part-time basis and do not displace regular employed workers or perform work that would otherwise be performed by regular employees. In addition, paid employees of a non-profit organization cannot volunteer to provide the same type of services to their non-profit organization that they are employed to provide.a food drive to help families in need. Volunteers are needed to collect and distribute donations, as well as to help with logistics and outreach. See https://www.dol.gov/agencies/whd/fact-sheets/14a-flsa-non-profits

The term "volunteer" means an individual performing services for a nonprofit organization or a governmental entity who does not receive—

  (A) compensation (other than reasonable reimbursement or allowance for expenses actually incurred); or

  (B) any other thing of value in lieu of compensation

See 42 U.S.C. Title 42 Chapter 139 §14505 (6)

Any work performed by a volunteer. For purposes of this section, “volunteer” means an individual who performs work for civic, charitable, or humanitarian reasons for a public agency or corporation qualified under Section 501(c)(3) of the Internal Revenue Code as a tax-exempt organization, without promise, expectation, or receipt of any compensation for work performed.

  (1) An individual shall be considered a volunteer only when their services are offered freely and without pressure and coercion, direct or implied, from an employer.

  (2) An individual may receive reasonable meals, lodging, transportation, and incidental expenses or nominal nonmonetary awards without losing volunteer status if, in the entire context of the situation, those benefits and payments are not a substitute form of compensation for work performed.

  (3) An individual shall not be considered a volunteer if the person is otherwise employed for compensation at any time (A) in the construction, alteration, demolition, installation, repair, or maintenance work on the same project, or (B) by a contractor, other than a corporation qualified under Section 501(c)(3) of the Internal Revenue Code as a tax-exempt organization, that receives payment to perform construction, alteration, demolition, installation, repair, or maintenance work on the same project.

See LAB Division 2 Part 7 Chapter 1 Article 1 1720.4 (a)

In determining whether a taxpayer has provided services to a particular organization, courts consider the strength of the taxpayer's affiliation with the organization, the organization's ability to initiate or request services from the taxpayer, the organization's supervision over the taxpayer's work, and the taxpayer's accountability to the organization. See, e.g., Smith v. Commissioner, 60 T.C. 988, 1973 WL 2655 (1973); Saltzman v. Commissioner, 54 T.C. 722, 1970 WL 2336 (1970).