Form
13632
(Rev. May 2010)
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/lndividual)
Telephone Number
Street Address
City, State, Zip Code
e-mail 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, 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.
Catalog Number 38953M
Form 13632 Page 1 (Rev. 5-2010)
