LONGEST-RUNNING SERVICE LEARNING PROGRAM AT UST: CSB VOLUNTEER INCOME TAX PROGRAM
The Volunteer Income Tax Assistance (VITA) program was begun nationwide in 1969 as an IRS-sponsored program to provide free tax assistance to persons who cannot afford professional tax help. The Accounting Department at the Cameron School of Business has been involved in this program since January 1984, making it UST’s longest-running service learning program. In this project, students enrolled in the spring in ACCT 3334, Income Taxation II, serve as VITA volunteers helping people with the accurate preparation of their tax returns. They educate individuals by preparing their Forms 1040 using professional tax software and electronically filing their returns.
All UST VITA students work at the same site, the MD Anderson YMCA, which is located just north of downtown in a Spanish-speaking neighborhood. The site is open from February 1 to April 15 on Saturdays, 8:00 a.m. to 2:00 p.m., as well as Friday evenings, 6:00 p.m. to 9:00 p.m. It is one of the busiest Houston sites in terms of number of returns prepared, around 1,000 returns prepared each spring. The IRS has given UST this prime site because of its excellent volunteer record over the past 31 years. The students work diligently each spring to continue that tradition.
The site is managed by Lucy Petry, a UST BBA/MBA alum, who is also a CPA and current law school student. Professor Ramon Fernandez is the course instructor and overall program coordinator. In total, the volunteer workforce totals about fifty in number, equally split between veteran and new volunteers. The veteran volunteers are former VITA participants who are now working professionals and want to continue the program’s volunteer tradition. The new student volunteers, although at first inexperienced, quickly learn how to run a successful tax office, from helping to set up materials and equipment to performing quality reviews of tax returns to otherwise making sure that the operations are running smoothly. The program is a true team effort of veterans and new volunteers.
In addition to tax and management skills, the students also develop their communication skills through their interactions with taxpayers as well as fellow volunteers. For example, they carefully interview each taxpayer (sometimes through a language translator) in order to obtain the information needed to properly prepare the tax return. They consult with fellow volunteers on tax questions, and assist other preparers as necessary.
The ACCT 3334 students complete the VITA program for 10 percent of their course grade. In early January, all volunteers participate in an 8-hour training program. Part of the training includes the successful completion of the VITA test, which assesses their tax knowledge as well as the standards of conduct expected of them. The actual work requirement is a minimum of 24 hours, which can be fulfilled by working 4 Saturdays or 8 Fridays (or any combination thereof). In addition, each time they volunteer the ACCT 3334 students must write a one-page reflection paper of what they experienced that day.
At the end of the program, the students complete a service learning survey. The survey results have always been overwhelmingly positive. Of the 23 ACCT 3334 students who completed the survey this spring 2014, all agreed with this statement: “The community work I did helped me to better understand the lectures and readings in this course.” All but two (who were neutral) agreed with this statement: “The idea of combining work in the community with university course work should be practiced in more courses at the university.” Finally, 19 of the 23 students stated that they would prefer to enroll in a course that offers a service-learning component versus a course that does not. Clearly, service learning is not only a meaningful experience for the students but one which they hope would be offered in more courses.
Ramon Fernandez, MBA, CPA, CFP, CMA, CIA
Assistant Professor of Accounting