Utah Admin. Code 994-207-107
Donated work does not render a claimant ineligible for benefits, even though the number of hours involved may be full-time. Claimants donating 40 hours or more to churches, charities, civic or other non-profit organizations have serious availability restrictions. The claimant may provide evidence of availability by demonstrating a willingness to seek and accept other permanent, full-time work. A diligent work search during any specific week in question, in addition to a positive mental attitude towards seeking and accepting work would provide adequate proof of attachment to the labor force. A failure to make an active search for work would evidence a contentment with the unpaid status of a volunteer worker, and would require a denial of benefits. To be eligible for benefits at a later date, a substantial change in circumstances should be shown.
If a claimant who receives assistance from a church or civic organization is asked to spend time working for that organization, but the value of the assistance is not determined by the amount of time spent working, the assistance is not reportable income. Normally, money is not involved with donated work. If money is involved, it need not be reported unless it is subject to withholding taxes, which indicates an employer/employee relationship. If the organization provides money for out-of-pocket expenses, such as gas, equipment, clothes, etc., it would not be wages and would not be reportable on the weekly claim.
Utah Admin. Code R994-207-107