Our volunteers are working at full capacity and it is time we recognized this. With the tremendous loss in federal social programs, there is a new call to our volunteer community to step forward and fill the vacuum.

We seem to assume somehow or another that volunteers are immune to society's pressures that also affect business. Right now we have tax credits for oil companies and expense accounts for executives, but volunteers are somehow or another expected to be an endless reservoir of resources, money and energy.

Inflation has affected the nonprofit world in the same way as it has affected Government and profitmaking organizations. The women who work at the auxiliary at the hospital are under pressure to contribute additional money to the family. That Boy Scout leader may be also looking for a second job or he might have been laid off at the steel, housing, or automobile industry. The Meals on Wheels volunteers may be helping out grandma because her medical care costs have increased, or it might be grandma herself whose COLA has been delayed by 6 months in social security. In fact, many volunteers are on fixed incomes themselves. Times are just as tough for the volunteers as they are for the mega corporations, and yet somehow or another we expect the volunteers to give more and more.

Everyone has been conscious about out-of-pocket expenses. Many volunteers have to travel miles and miles to do their good work, driving to meetings, youth centers, and so on. Three million of our volunteers give volunteer time to the Federal Government, working in the parks, visiting veterans at the VA hospitals, those forgotten people from Vietnam and even Korea; the Coast Guard Auxiliary, who really performs a very important link in backing up our Coast Guard, particularly in the area of maritime safety. In terms of the Federal Government, they can do more.

What I want to do is not create a new tax loophole, what I want to is something on behalf of the good guys, the good samaritans in our society, men and women who are out there helping their neighbors and ours. They never ask for a reward.

Mr. Chairman, I could give lots of examples of what this legislation would do. And when we come down to it, the cost of gasoline is a serious threat to the kind of neighbor helping neighbor society as we Americans are so proud of.

In my own community, Meals on Wheels delivers over 2,000 meals a day. That keeps 2,000 people out of nursing homes. The cost savings in just preventing institutional care is outstanding. I don't want to lose the volunteer programs, but I don't think we can have this kind of work done, and I don't think we can have it done by salaried employees. What we need to do is be able to back up our volunteers and give them an adequate mileage deduction so they can go on doing what they do best. I am deeply concerned because the American people are now suffering under the largest cutbacks in Government programs. Thousands of Government programs providing essential services have been eliminated. Therefore, the need for charitable organizations-nonprofits and volunteersis enormous. It is imperative that our Government adjust its tax policy to enable citizens to perform these good samaritan works. I

urge this committee to take action to keep volunteers on the road in the programs that are so very much needed.

And I thank you for offering me the opportunity to testify, and I ask unanimous consent to submit my entire statement for the record.

Senator ARMSTRONG. Yes. We would like to have the whole statement in the record, and we will publish it as a part of the record of this proceeding.

[The prepared statement of Representative Mikulski follows:]

PR. CHAIRMAN, I APPRECIATE BEING GIVEN THE CHANCE TO TESTIFY IN SUPPORT
OF SENATOR ARMSTRONG'S BILL, S. 1579, WHICH IS IDENTICAL TO MY VOLUNTEER
MILEAGE BILL, H.R. 2697.

VOLUNTEERS ARE A MAJOR LABOR FORCE IN THE UNITED STATES. TOGETHER THEY CON-
TRIBUTE SOME $111 BILLION TO THIS NATION MEASURED IN TIME AND SERVICES.

THEY ARE THE CANDY-STRIPERS, THE SCOUT LEADERS, THE CIVIL RIGHTS ACTIVISTS,
THE VETERANS, THE CHAMBER OF COMMERCE MEMBERS, THE KIWANIS CLUB, THE BLUE-CHIP-
IN PARTICIPANTS, THE MEALS ON WHEELS BRINGERS, THE DONATERS AND THE TELETHONERS.

BUT THE VOLUNTEERS' CONTRIBUTION CANNOT BE MEASURED, AND SHOULD NOT BE MEASURED,
IN TIME AND MONEY ALONE. WE MUST ALSO MEASURE IT IN TERMS OF THE VALUE SYSTEM
IT REPRESENTS A SENSE OF CARING, AND A HEARTFELT MOTIVATION TO MAKE THE
WORLD JUST A LITTLE BIT BETTER. OUR VOLUNTEERS ARE WORKING AT FULL CAPACITY,
SELFLESSLY AND EFFECTIVELY. IT IS TIME THAT WE RETURN SOMETHING TO THESE
TIRELESS INDIVIDUALS.

WITH THE TREMENDOUS LOSSES IN FEDERAL SOCIAL PROGRAMS THERE IS A NEW CALL TO
OUR VOLUNTEER COMMUNITY TO STEP FORWARD AND FILL THE VACUUM.
VOLUNTEERS HAVE
BEEN ASKED TO SUBSTITUTE FOR THE DRUG REHABILITATION PROGRAMS, THE AID TO THE
HANDICAPPED, THE LOSS OF CETA, AND A HOST OF OTHER NEEDED SOCIAL PROGRAMS.
ITS A TALL ORDER AND THE VOLUNTEERS ARE GOING TO NEED HELP.

NE ALL SEEM TO ASSUME THAT VOLUNTEERS ARE SOMEHOW IMMUNE TO THE SOCIETAL
PRESSURES THAT AFFECT BUSINESSES. THERE ARE TAX CREDITS FOR OIL COMPANIES,
AND EXPENSE ACCOUNTS FOR EXECUTIVES, BUT VOLUNTEERS ARE SOMEHOW EXPECTED TO BE
AN ENDLESS RESERVOIR OF RESOURCES, MONEY AND ENERGY.

INFLATION HAS AFFECTED THE NON-PROFIT WORLD IN THE SAME WAY THAT IT HAS
AFFECTED GOVERNMENT AND PROFIT-MAKING ORGANIZATIONS. THOSE LADIES WHO WORK
THE AUXILIARY AT THE HOSPITAL ARE UNDER PRESSURE TO CONTRIBUTE ADDITIONAL
INCOME TO THE FAMILY. THAT BOY SCOUT TROOP LEADER MAY BE LOOKING FOR A SECOND
JOB, OR MAY HAVE BEEN LAID OFF FROM OUR STEEL, HOUSING, OR AUTO INDUSTRY.
THAT MEALS ON WHEELS VOLUNTEER MAY HAVE TO HELP OUT GRANDMA BECAUSE HER MEDICARE
COSTS HAVE INCREASED. IN FACT, MANY VOLUNTEERS ARE ON FIXED INCOMES THEMSELVES.
TIMES ARE JUST AS TOUGH FOR THE VOLUNTEER AS FOR THE MEGA-CORPORATION, AND
YET WE BLITHELY EXPECT THE VOLUNTEERS TO GIVE MORE AND MORE.

DRIVING TO MEETINGS,

EVERYONE HAS BECOME MORE CONSCIOUS OF OUT-OF-POCKET EXPENSES. MANY VOLUNTEERS
HAVE TO TRAVEL MILES AND MILES TO DO THE GOOD WORK THEY DO
TO YOUTH CENTERS, TO VISIT THE HOUSEBOUND. THREE MILLION OF OUR VOLUNTEERS
ARE GIVING THEIR RESOURCES TO THE FEDERAL GOVERNMENT, WORKING IN PARKS, FOR THE
VETERANS ADMINISTRATION, THE COAST GUARD AUXILIARY. IN TURN THE FEDERAL GOVERN-
MENT SAYS, "DO MORE."

I CAN HONESTLY SAY THAT I AM NOT ASKING FOR SPECIAL TREATMENT FOR A PRIVILEGED FEW, OR A NEW LOOPHOLE FOR SOME WOULD-BE TAX EVADERS. I SUBMIT THIS TESTIMONY ON BEHALF OF THE "GOOD GUYS" OF OUR SOCIETY

EVERY DAY HELPING THEIR NEIGHBORS AND OURS.

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MEN AND WOMEN WHO ARE OUT THERE

THEY HAVE NEVER ASKED FOR A REWARD;

BUT NOW THEY ARE ASKING FOR RELIEF. IF IT COSTS 20 CENTS A MILE TO OPERATE

A CAR FOR GOVERNMENT PURPOSES, IT COSTS JUST AS MUCH TO USE IT AS A VOLUNTEER. AND IT IS TIME THAT WE RECOGNIZE THAT ECONOMIC REALITY OF LIFE. ·

ALL OVER THE UNITED STATES RIGHT NOW, VOLUNTEERS USING THEIR OWN CARS ARE PROVIDING ESSENTIAL SERVICES TO THEIR FELLOW CITIZENS. IN MY OWN COMMUNITY OF BALTIMORE IN 1980, MEALS ON WHEELS OF CENTRAL MARYLAND SERVED 2,050 MEALS EVERY DAY -- DRIVING 150,000 MILES A WEEK. LIFE SUPPORT PROJECT VOLUNTEERS VISIT ELDERLY NURSING HOME PATIENTS WHO WOULD OTHERWISE HAVE NO VISITORS. IN

1980, THEY MADE OVER 6,500 VISITS TO PEOPLE IN NURSING HOMES. I KNOW OF TWO PATIENTS IN CANCER CLINICS WHO WERE DRIVEN TO TREATMENT 40 TIMES FOR A TOTAL OF 2,894 MILES.

THESE ARE JUST SOME OF THE EXAMPLES OF THE WORK DONE EVERY DAY BY VOLUNTEERS,

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WITHOUT SALARY, WITHOUT PAYMENT AND TOO OFTEN WITHOUT RECOGNITION OF ANY
KIND, BUT NOW THESE PROGRAMS ARE IN TROUBLE. THE COST OF GASOLINE IS A SERIOUS
THREAT TO THE KIND OF NEIGHBOR-HELPING SOCIETY WE AS AMERICANS ARE SO PROUD OF.
EVERY DAY, WE LEARN OF MORE PROGRAMS WHICH HAVE HAD TO CUT BACK, TO RETRENCH,
TO DENY SERVICES TO NEEDY CLIENTS

BECAUSE THEY DO NOT HAVE ENOUGH DRIVERS.

I DO NOT WANT TO LOSE THE VOLUNTEER PROGRAMS THAT ARE THE BONDING FABRIC IN OUR SOCIETY. I DO NOT THINK WE CAN AFFORD TO HAVE THIS KIND OF WORK DONE BY SALARIED EMPLOYEES. WE CANNOT AFFORD IT FINANCIALLY

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AND WE CANNOT AFFORD IT SPIRITUALLY.

FINALLY, I AM DEEPLY CONCERNED BECAUSE THE AMERICAN PEOPLE ARE NOW SUFFERING UNDER ONE OF THE LARGEST CUTBACKS IN GOVERNMENT PROGRAMS IN OUR NATION'S HISTORY. THOUSANDS OF GOVERNMENT PROGRAMS PROVIDING ESSENTIAL SERVICES TO MILLIONS OF AMERICANS HAVE BEEN ELIMINATED. THE NEED FOR CHARITABLE ORGANIZATIONS AND VOLUNTEERS TO FILL THIS VOID IS ENORMOUS. IT IS IMPERATIVE THAT OUR GOVERNMENT ADJUST ITS TAX POLICY TO ENCOURAGE CITIZENS TO PERFORM CHARITABLE WORKS.

I URGE THIS COMMITTEE TO TAKE ACTION TO KEEP VOLUNTEERS IN THE PROGRAMS
AND ON THE ROADS PASS S. 1579. THANK YOU.

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