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1. Question: Can the association pay legal fees in
connection with the conduct of its normal business
operation?
Answer: Yes, Act 84 authorizes the payment of the
cost of normal and reasonable running expenses
incurred in administering relief association affairs.
These expenses may include: legal fees, office
rent, officers’ stipends, and the payment for
office supplies.
2. Question: Can the firefighters’ relief association
pay for accident insurance coverage on members of the ladies’
auxiliary?
Answer: If the members of the ladies’ auxiliary
participate in the fire service (as defined in Section 2(2) of Act
84) and are considered members of the firefighters’ relief
association, they would be entitled
to participate in the benefits made available to
members of the relief association, including
accident insurance coverage.
3. Question: What type of benefits is the relief
association authorized to pay to its members or their families in
the event of injury, illness, disability, or death?
Answer: Act 84 sets forth the type of benefits
that can be paid under such circumstances. We have
detailed below some of the various benefits that
can be provided. The relief association can
acquire insurance coverage to provide these
benefits or pay the benefits directly from the fund.
However, payment of any type of benefit must be
properly authorized in the relief association
bylaws and approved at an association meeting.
• Death Benefits - The association can pay a
death benefit to the beneficiary or estate of a
member in good standing.
• Relief Benefits - The association can make
cash payments to members or their families who
have been placed in distressed circumstances
by reason of death, age, infirmity, or other
disability which was a direct result of a family
member’s participation in the fire service.
• Medical Benefits - Members’ medical and
surgical bills which resulted from injuries
sustained while participating in the fire service
can be paid by the association to the extent
that these bills are not covered by insurance
provided by the association.
• Cost of protecting active firefighters against disease,
including physicals and inoculations.
• Replacement or purchase of prosthetic devices
such as visual aids, hearing aids, dentures,
crutches, and the like, where such devices
have been lost or damaged as a result of
participation in the fire service or where the
need for such devices was caused by
participation in the fire service.
• For disability incurred after service for a
minimum of 20 years as a volunteer firefighter.
• To provide funds to aid in the rehabilitation of
volunteer firefighters who have suffered an
impairment while participating in a fire service
activity.
• To provide financial assistance to volunteer
firefighters who, after having actively participated
in the fire service for a specified minimum
term, are no longer physically able to
continue such participation and are in need of
financial assistance.
4. Question: Can the firefighters’ relief association
reimburse a member for personal clothing ruined at a fire scene?
Answer: Yes, a relief association may reimburse
its members for the damage to or loss of personal property items
while participating in an emergency call.
5. Question: Can the relief association make donations
to charitable organizations?
Answer: A relief association may not make
monetary
donations to any organization. An association
may donate relief association-owned equipment
that is no longer in service to another relief
association. If such a donation of equipment
occurs, an agreement documenting the transfer
must be completed between the participating
relief associations. A sample copy of a transfer
agreement can be found in
Additional/Sample Forms.
6. Question: Can the relief association pay for flowers
for the funeral of a deceased member?
Answer: Yes, the association can pay the cost of
procuring tokens of sympathy and goodwill such
as flowers, fruit baskets, or memorial
contributions to charitable organizations for
members who die.
7. Question: Can the relief association pay pension
benefits to volunteer firefighters?
Answer: No, Act 84 does not authorize payment of
any type of pension benefits.
8. Question: Can the association maintain membership in
various firefighters’ organizations and pay expenses to a delegate
who attends conventions of these associations?
Answer: Yes, relief associations can maintain
membership in both regional and/or statewide firefighters'
organizations which extend advice and
assistance to relief associations, provided that
the membership fees are not excessive. Act 84
provides that the relief association may pay the
reasonable expenses of only one delegate to the
convention of an association with which it
maintains membership.
9. Question: Can the relief association pay for the
emergency lights and a two-way radio to be installed in the fire
chief’s personal car?
Answer: Yes, emergency lights, sirens, and
two-way radios can be purchased with relief association funds.
The definition of "emergency vehicle" in the
Vehicle Code cannot be used to determine
whether one, two, or three radios can be
purchased for personal vehicles of the fire chief
or any assistant chiefs. The department has
determined that their purchase would be
considered a safeguard as long as the number
purchased is reasonable and is restricted to the
fire chief’s and assistant chiefs' vehicles.
10. Question: Can the relief association pay for
“errors and omission” insurance coverage on fire company members?
Answer: Yes, Act 84 allows relief association
funds to be expended for liability insurance covering
volunteer firefighters and special fire police. The
amendment provides liability protection for
firefighters for loss and expense from claims
arising out of the performance of their official,
authorized duties while going to, returning from,
or attending a fire, or while performing duties as
special fire police.
11. Question: Can the relief association pay for health
club memberships or maintain an aerobic center in order to keep
firefighters physically fit?
Answer: Yes, the relief association may expend
funds to maintain a comprehensive health, physical
fitness, and physical monitoring program. The
program should provide physical fitness activities
limited to range of motion and aerobic strength
conditioning, nutrition education and instruction,
and fitness evaluation and monitoring. The
program must be approved and monitored by a
state-licensed health-care facility and/or a
licensed health-care provider authorized to
provide the service. The relief association may
also purchase exercise and fitness equipment for
the
exclusive use of volunteer firefighters;
however, expenditures for this equipment shall
not exceed $2,000 in any two-year period.
12. Question: Can the relief association purchase fire
prevention educational materials, such as comic
books, pencils, balloons, etc.?
Answer: Yes, the relief association can purchase
fire
prevention materials for public distribution. The
expenditures incurred for fire prevention
materials should be for a reasonable amount,
and the materials should be distributed in the
relief association’s service area
13. Question: Can relief association funds be used for
payment of members’ training?
Answer: Yes, an association may expend funds for
travel, books, tuition, meals, lodging, and any other
reasonable expenses incurred for training in
firefighting and rescue techniques, first
responder, first aid, and EMT training. The
association may also purchase training manuals,
training films, and audiovisual equipment used
for training purposes. Such expenditures must
be approved at an association meeting. Invoices
verifying the propriety of the training expenses
must be maintained.
14. Question: Can relief association funds be used to
purchase dress uniforms for firefighters and fire police?
Answer: No, dress uniforms do not qualify for
purchase with relief funds because they are not protective in nature
and do nothing to enhance the health and safety of emergency
personnel. Turnout gear and coveralls, as well as reflective capes,
caps, and badges for fire police, are considered valid
expenditures because they protect emergency
personnel from dangers at the emergency
scene.
15. Question: Can members of an independently
incorporated volunteer ambulance or rescue squad be included within
the membership of a firefighters’ relief association?
Answer: Yes, volunteer members of an
independently
incorporated ambulance service or rescue squad
may be included within the membership of a
firefighters’ relief association. The ambulance
and rescue squad must be affiliated with a fire
company or fire department to qualify their
members for relief benefits. However, the
affiliation need not be a direct organizational tie.
If an independent ambulance or rescue squad is
recognized by municipal officials as forming part
of the fire service for its area, its members can be
included within a relief association, and would be
eligible to receive the rights and benefits
authorized by the provisions of Act 84. Section 5 of Act 84 authorizes the bylaws of each relief
association to define the requirements for membership. If the bylaws of local firefighters’ relief associations restrict membership to members of fire companies, they can be
amended to include volunteer members of
affiliated but separately incorporated ambulance
and rescue squads. If the local relief
associations decide against expanding their
membership, the volunteer members of
ambulance and rescue squads could form their
own relief association. However, to qualify for a
portion of the municipality’s foreign fire insurance
tax allocation, the new association would have to
gain recognition from the municipal governing
body.
16. Question: Are volunteer firefighters’ relief
associations required to pay Pennsylvania sales tax on
association purchases?
Answer: No, volunteer firefighters’ relief
associations
qualify as charitable organizations and are
entitled to exemption from state sales tax. The
relief association must apply for a certificate of
exemption from the Department of Revenue in
order to have the authority to make tax-free
purchases. A sales tax exemption application
may be obtained from the PA Dept. of Revenue.
17. Question: Is the relief association required to
have a federal income tax Employer Identification Number?
Answer: Yes, as a result of the federal tax law,
a bank
often withholds federal income tax from relief
association investment income if the relief
association does not have an Employer
Identification Number. The relief association
should obtain an Employer Identification Number
from the Internal Revenue Service and provide
this number to its financial institution. The
Employer Identification Number can be
obtained by filing federal form SS-4 (Application
for Employer Identification Number) with the
Internal Revenue Service.
18. Question: Can computers be purchased with relief
association funds?
Answer: Yes, the relief association may purchase
one
desktop computer, and one laptop for HAZMAT
responses and on-scene information for each
emergency service vehicle housed in the fire
companies that are affiliated with the relief
association. It is recommended that
relief association computers be maintained in the
fire house or on the emergency vehicle. Access
to the computers should be restricted to
authorized personnel, and use should be limited
to relief association and emergency service related
business. Computer programs for financial record-keeping,
fire training, and emergency service reporting for NFIRS are
authorized expenses by a relief
association, as well as charges for a dedicated
phone line and local internet services. The
association may purchase the software required
for computer networking, but expenditures for the
purchase of ISP hardware specific for networking
will not be permitted. (Note: Payments for a
dedicated phone line and internet services should
be reported as equipment maintenance in the
relief association financial records.)
19. Question: Can the cost of stress testing on aerial
ladders be paid with relief association funds?
Answer: Yes, since the primary purpose of testing
an
aerial ladder is to ensure the safety of volunteer
firefighters.
20. Question: Can the relief association pay to install
antiskid surfaces on the steps of a fire apparatus?
Answer: Yes, antiskid surfaces such as diamond
safety plating and industrial floor matting for the steps
and platforms of fire vehicles can be paid for with
relief association funds.
21. Question: Can the relief association pay for
subscriptions to firefighting magazines?
Answer: Yes, if the magazines are strictly
related to fire service and will aid in promoting the safety and
training of volunteer firefighters.
22. Question: Can the relief association expend funds
to pay for the cost of the installation of a hydraulic ladder-lift
access system on fire apparatus?
Answer: Yes, a ladder-lift system is considered a
safeguard and is a permissible expenditure.
23. Question: Can the relief association purchase a
video camera monitoring system and intercom system
for installation on fire apparatus?
Answer: Yes, a video camera or intercom system on
a fire apparatus would be considered safety-related
items.
24. Question: Would the purchase of a fire hose tester
be permissible under the provisions of Act 84?
Answer: Yes, a fire hose tester is considered
safety related, provided that it is specifically designed to
protect the firefighter against the dangers
associated with hose failure. Hose testing by an
outside vendor would also be a permissible
expenditure.
25. Question: Can the relief association pay for the
cost of the installation of an exhaust removal system in the fire
company’s apparatus room?
Answer: Yes, since the carbon monoxide gas that
is
emitted from emergency vehicles could endanger
the health of volunteer firefighters, a system to
remove
vehicle emissions would be a permissible expenditure.
26. Question: Can a CPR or rescue training manikin be
purchased with relief association funds?
Answer: Yes, a CPR or rescue training manikin
would be considered a training aid, provided it is utilized
only to train relief association members in CPR
and rescue techniques.
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27. Question: Can the relief association pay for
refreshments for volunteer firefighters at a fire scene?
Answer: Yes, association funds can be used to
provide refreshments such as soft drinks, coffee, hot
chocolate, bottled water, or sandwiches to
firefighters who are at the emergency scene for
an extended period of time. However, such
expenditures must be for a reasonable monetary
amount and should not include the purchase of
alcoholic beverages. If purchases such as soft
drinks, coffee, hot chocolate, bottled water, or
sandwiches are made, the relief association is
required to maintain receipts for the items
purchased and document the date, location, and
nature of the emergency at which the refreshments
were provided.
28. Question: Can first aid supplies and equipment be
purchased with relief funds?
Answer: Yes, the relief association can purchase
first aid equipment to aid firefighters injured in the line of
duty. Relief funds should not be used to
purchase first aid supplies or medical equipment
such as aspirators (suction unit), defibrillators,
inhalators, or resuscitators (bag valve masks)
carried on an ambulance or other emergency
vehicle and used to serve the general public
during day-to-day emergency responses.
29. Question: Can the relief association pay for the
repair and reconditioning of turnout gear?
Answer: Yes, this department has authorized
expenditures for repair, decontamination, and cleaning of protective
clothing, provided the clothing was
originally purchased and owned by the relief
association.
30. Question: Can association funds be used to purchase
latex gloves and pocket masks to protect members against the
transmission of communicable
diseases?
Answer: Yes, the purchase of items which are
specifically intended to protect emergency personnel from the
dangers of communicable diseases which
may exist at an emergency scene would be
authorized.
31. Question: Can the firefighters’ relief association
obtain a low interest (2 percent) loan under the Pennsylvania
Volunteer Loan Assistance Program?
Answer: No, the Pennsylvania Emergency Management
Agency (PEMA) Volunteer Loan Assistance Program is administered
under the provisions of Act 208 of 1976, as amended. This law
makes low interest loans available to
Pennsylvania volunteer fire companies, rescue
services, and ambulance services. The law does
not provide for the participation of volunteer
firefighters’ relief associations in the loan
program.
32. Question: Can paid EMTs be members of the relief
association?
Answer: Paid emergency personnel who are also
active members of a volunteer fire company, volunteer
ambulance association, or volunteer rescue
company are eligible for benefits from the
affiliated relief association only when acting as
volunteers on their off-duty hours. Paid
emergency personnel are eligible for insurance
and other relief association benefits during
periods when acting solely in a volunteer
capacity.
33. Question: Can a relief association lend money to a
municipality?
Answer: Yes, Section 6(c)2 of Act 84 allows a
relief
association to invest in any obligation of a political
subdivision.
34. Question: If the relief association pays for the
partial cost of a fire apparatus, such as a cab enclosure, is the
relief association required to be reimbursed if the apparatus is
sold?
Answer: Yes, at the time the apparatus is
purchased, the prorated amount paid with relief association
funds should be determined. A written
agreement should be made with the fire company
which guarantees that the association will receive
that prorated share of the proceeds, as a
percentage of the original cost, if the apparatus
is sold. An example of an agreement can be found in
Additional/Sample Forms.
35. Question: Can the relief association purchase photo
identification membership cards for its members?
Answer: No, the association cannot purchase
identification cards for the sole purpose of identifying an
individual as a member. However, a personnel
accountability system utilized at an emergency to
report firefighters on scene is an authorized
expenditure. If the cost of photo identification
cards is a part of the personnel accountability
system that is purchased, it would be an
acceptable expense.
36. Question: Can the relief association pay for a drug
and alcohol testing program?
Answer: Yes, a drug and alcohol testing program
can be funded by the relief association for current but not
prospective members. If the fire company pays
to test prospective members, the relief
association may reimburse the fire company for
the cost of the test if the individual is accepted for membership.
37. Question: Is the relief association required to
incorporate under Pennsylvania's nonprofit corporation statutes?
Answer: No, a relief association is not required
to
incorporate, but it may if the membership wishes
to do so. Under the provisions of Act 84, a relief
association may be a body corporate governed
by a charter and bylaws, or it may be an unincorporated
association governed by a constitution
and bylaws. Incorporation as a nonprofit corporation will
provide some benefits in providing protection for the members
against possible financial liability.
38. Question: Can the firefighters' relief association
reimburse the municipality for workers' compensation insurance on
the firefighters?
Answer: Since the payment of workers'
compensation
insurance is the primary obligation of the
municipality, the municipality may not compel the
relief association to make reimbursement.
39. Question: Can relief association funds be used to
construct a building to be used for fire training?
Answer: No, Section 6(e)(10) of Act 84 authorizes
the payment of expenses for attending a fire training
school or items purchased such as gas or oil
used for burning, smoke bombs, fire extinguisher
refills, or a smoke machine. However, Act 84
does not provide funding for constructing or
maintaining a school.
40. Question: Can the relief association expend funds
for the purchase of a traffic light control system?
Answer: Yes, the relief association may expend
funds for the purchase of the emitter and switch installed
on the fire apparatus. However, the relief
association may not expend funds for the
remaining components of a traffic light control
system.
41. Question: Can the relief association pay for a
washing machine used to clean turnout gear?
Answer: Yes, provided that the machine has the
capacity to clean and decontaminate protective clothing worn by
firefighters.
42. Question: Can a defibrillator be purchased with
relief association funds?
Answer: Yes, a defibrillator would be considered
an
authorized purchase provided it is maintained on
the fire apparatus so it is available for treatment
of a firefighter in cardiac arrest. The defibrillator,
as well as other medical equipment such as
aspirators, inhalators, and resuscitators, can be
purchased so it is available in the event a
firefighter is injured. This equipment should not
be purchased if its primary use is to provide service to
the general public.
43. Question: Is the relief association required to
competitively bid equipment purchases?
Answer: Act 84 does not require the relief
association to seek bids when purchasing equipment items.
However, it is a good business practice to obtain
bids, or at a minimum, competitively price equipment
purchases. Price quotes for the equipment
should be reported to the membership at a
regular meeting and duly recorded in the minutes.
Equipment should be purchased by the
vendor that meets the equipment specifications at
the lowest quoted price.
44. Question: What action should relief association
officers take if the merger of two or more volunteer fire companies
necessitates the merger of their affiliated relief associations?
Answer: Since circumstances and conditions of the
merger of relief associations differ according to
the specific situation, no step-by-step policy has
been established for the merger of two or more
volunteer firefighters’ relief associations. It is
recommended that the respective associations
seek legal counsel for direction on proper merger
procedures. The cost of the legal fees incurred
for the merger of the relief associations may be
paid with association funds.
45. Question: Can the relief association pay for a
sprinkler, fire alarm, or security system in the fire house?
Answer: The relief association may only pay for
the cost of the installation and maintenance of a sprinkler
and fire alarm system in firefighter sleeping
quarters. Installation of these systems in the fire
company social hall or apparatus room cannot be
paid for with relief association funds.
46. Question: Can a relief association purchase a fax
machine and copier with relief association funds?
Answer: Yes, the relief association is permitted
to
purchase a fax machine and copier with relief
association funds if the association requires the
office equipment for relief association business.
47. Question: Can the relief association pay for the
development and cost of a website?
Answer: Yes, a relief association may develop a
website to promote fire safety programs, training and
education, and to describe what a relief
association can provide for members and the
community. Cost for the website development
may be paid from relief association funds. Relief
associations will need to exercise sound judgment
on how a website is developed and what kind of information
will be displayed.
48. Question: Who determines how much in foreign fire
insurance tax money a relief association will
receive from a municipality, if that municipality is served by
more than one relief association?
Answer: The governing body of the municipality
has the responsibility of allocating the annual foreign fire
insurance tax distribution which it receives to
those relief associations which it has recognized
and certified to the Department of the Auditor
General. The municipality must certify to the
Department of the Auditor General that it has
disbursed its entire annual distribution of foreign
fire insurance tax to the relief association(s)
which it recognizes. The municipality has the
discretion to allocate its annual distribution to the
relief associations which it recognizes as it deems
appropriate.
49. Question: Can the relief association purchase
pagers?
Answer: Yes. Standard alerting pagers capable of
one way voice communication as well as digital or
analogue-type alpha-numeric pagers are
considered authorized expenditures. The
combination-type phone systems which provide
the paging, phone capabilities, and two-way
direct connect communication are also
considered authorized. It is recommended that
relief associations purchasing this type of
communication equipment for their members
establish written guidelines or regulations on the
use of those systems. These guidelines should
require reimbursement from members whose
actions cause additional costs to a relief
association through personal use of the system.
Relief associations should initially purchase
minimum basic use packages until it is
determined that upgraded packages are
warranted.
50. Question: Can the relief association pay for the
maintenance on fire company-owned equipment?
Answer: No, the relief association cannot pay to
maintain or repair equipment or vehicles purchased and
owned by the fire company. Association funds
can only be expended for maintenance on relief
association-owned equipment and vehicles. This
equipment must be listed on the association's
cumulative equipment roster.
51. Question: Can a relief association pay the monthly
payments on a lease-purchase agreement in the name of the fire
company, if the equipment is
permissible by Act 84?
Answer: A relief association may make the
payments on the lease-purchase agreement only if a formal
written agreement is made between the fire company
and the relief association, transferring
ownership of the equipment to the relief
association upon liquidation of the lease purchase
agreement. An example of this type
of agreement can be found in
Additional/Sample Forms.
52. Question: Can relief association funds be used to
pay for the matching portion (cost-share percentage) of a fire
company grant obtained from the Federal
Emergency Management Agency, Department of
Homeland Security?
Answer: Yes, provided that the grant is used to
purchase equipment items authorized under the provisions of Act 84,
and that the transaction is authorized by the membership at a relief
association meeting. Federal grant regulations require that the fire
company retain ownership of equipment acquired
with the grant monies for a minimum required
period. The fire company and relief association
must enter into an agreement which provides that
the ownership of the equipment will be transferred
to the relief association after the grant
requirements are fulfilled. Upon transfer of
ownership, the equipment should be listed on the
relief association's cumulative equipment roster.
53. Question: Can the relief association purchase
equipment such as turnout gear or pagers for the specific purpose of
resale to members?
Answer: No, the practice of purchasing equipment
items for resale to members is prohibited since the items would
ultimately be owned by the member. Such
transactions negate the payment of Pennsylvania
Sales Tax on items specifically purchased for
resale to an individual.
54. Question: Can 'social members' of a fire company be
members of the affiliated relief association?
Answer: No, simply being a member of the fire company
does not in itself justify membership in a relief association.
Individuals who join the fire company in only a social capacity can
not qualify for relief association membership. To qualify for
membership in a relief association an individual
must be currently active in the fire service or have
actively participated in the fire service for a
specified minimum period. Fire service
participation is defined by Section 2(2) of Act 84
If a relief association has different classes of members such as active, inactive, life, junior, associate, auxiliary, etc., the bylaws must designate the specific criteria for
each membership classification and the
membership roster should record the membership
classification of each individual listed.
55. Question: Can relief association funds be used to
purchase small hand tools?
Answer: Yes. Small hand tools such as wrenches,
hammers, screwdrivers, socket sets may be
purchased by the relief association so they can be
used to perform maintenance on relief association
owned equipment. Since small hand tool
purchases can be significant in terms of dollars,
the tools should be accountable through their listing on
the equipment roster.
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