{
  "id": "EXEMPT_VOLUNTEER_BOARD_MEMBER",
  "name": "Volunteer Board Member Liability Protection",
  "category": "procedure",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Unpaid volunteers on boards of directors or trustees for 501(c) organizations with no financial oversight duties.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Exempts unpaid, voluntary board members of tax-exempt organizations from the 100% trust fund recovery penalty if they serve in an honorary capacity and do not participate in day-to-day financial operations.",
  "irc_reference": "IRC §6672(e)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}