Catalog Number 38953M www.irs.gov
Form
13632 (Rev 7-2013)
Form 13632
(July 2013)
Department of the Treasury - Internal Revenue Service
Property Loan Agreement
In support of the goals of the Internal Revenue Service (IRS) Stakeholder Partnerships, Education and Communication
(SPEC) organization, the piece(s) of equipment shown at the end of this agreement is loaned to
Name of recipient (organization/individual) Telephone number
Street address
City State Zip Code Email address
The recipient certifies that the equipment will be used for volunteer electronic tax return preparation and filing.
It may also be used for related activities associated with supporting the volunteer program, such as:
• Training and educating volunteers and taxpayers about individuals’ rights and responsibilities under the
Internal Revenue Code;
• Reaching out to taxpayers to inform them of the services of the volunteer organization;
• Promoting activities to assist the volunteer organization in increasing its ability to deliver related tax
matters or services without the direct involvement of SPEC; and
• Administering the activities of the volunteer operation as they relate to volunteer electronic tax return
preparation and filing.
The equipment remains the property of the IRS. The equipment may not be used for commercial purposes. It
may not be sold or otherwise disposed of. The IRS may terminate this Agreement and require the return of the
equipment.
The recipient agrees to safeguard the equipment by providing appropriate physical security to prevent theft.
Appropriate physical security is defined as being in the control of a volunteer at all times while in use and being
in a controlled, limited access (preferably) locked location when not in use. The recipient also agrees to utilize
system access security (password protection of information) while return data is present on the equipment. The
recipient agrees to take reasonable care of the equipment and protect it from unnecessary abuse by
themselves or others. Reasonable care includes protection of equipment from hazards such as liquids, food,
smoke and unsafe handling of equipment when moving.
In addition, the recipient agrees to notify SPEC within 48 hours if the equipment is damaged, broken, lost or
stolen. In the event of theft, the recipient is required to notify local law enforcement immediately and file the
appropriate reports.
IRS will provide the operating system and tax preparation software along with any related support products.
The recipient may load licensed software on the equipment required to support the volunteer electronic federal
tax return preparation and filing program. The recipient also confirms they have a valid license for the software.
Software required for operating peripheral devices like CD-ROMs, modems, and printers are acceptable and
will be provided by the peripheral device owner. All software and software documentation may only be used in
accordance with the terms and conditions of the Software License Agreements. Copyright laws of all software
and software documentation will be respected. The related software loaded must not conflict with the primary
purpose of federal electronic tax return preparation and must be removed if space limitations or operation
efficiency dictate.