Americorps
Participants
Americorps is a program in which participants perform full-time or part-time public
service in exchange for post-service educational benefits. The program was established by
way of the National and Community Service Act of 1993. Under this Act, the corporation for
National Service makes grants to states, which in turn grant the funds to local non-profit
organizations and educational institutions which operate the National and Community
Service Programs.
These participants are considered exempt employment and should not be reported on your
quarterly Contribution and Wage Report. Further, the stipends given to participants for
living expenses are not considered "wages" and should not be included when
reporting "total" and "taxable" wages.
If you have any questions regarding this matter, please contact the Contributions
Section at (803) 737-3080.
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