Services

Length of Service Award Program

The State of Tennessee Length of Service Award Program for Volunteers allows participating local governments and tax-exempt organizations to provide financial rewards to volunteers performing firefighting and prevention, emergency medical, and ambulance services.

Volunteer firefighters putting out a fire

The State of Tennessee Length of Service Award Program for Volunteers

The Tennessee Department of Treasury was authorized by the 112th General Assembly to establish a length of service award program (LOSAP). A length of service award program allows participating local governments and tax-exempt organizations to provide financial rewards to volunteers performing firefighting and prevention, emergency medical, and ambulance services. LOSAPs are designed to recruit, retain, and reward volunteers for their commitment to the community.

Participating entities may designate an annual contribution up to $6,000 to be made to a volunteer’s account per year of service. These contributions are invested on behalf of the volunteer to provide a future monetary benefit.

Eligibility and Benefits

To be eligible to receive benefits from a LOSAP, an individual must be a bona fide volunteer.

A bona fide volunteer is someone who receives no compensation for the services and instead receives only reasonable reimbursement or nominal stipends. It is the responsibility of the participating entity to determine who qualifies as a bona fide volunteer and to develop a criteria for awarding LOSAP contributions.

LOSAP contributions, and any associated investment earnings, may be distributed to volunteers upon attainment of age 45 and completion of five years of eligible volunteer services or in the event of a death or disability.

Volunteer Firefighter shield graphic

LOSAP one-pager image

Want more information?

Read more about the program in the LOSAP document below.

LOSAP one-pager

Length of Service Award Program (LOSAP) Information Session


If you missed the recent Length of Service Award Program (LOSAP) webinar on March 1, 2022, you can watch the video here to learn more about the program. What is LOSAP? Who can participate? You’ll get answers to these questions and much more, including details on qualifications, the investment of LOSAP funds, managing your account, and how it affects your taxes.

Treasury Outreach Team

For local governments and tax-exempt organizations considering adopting the State of Tennessee LOSAP,
please reach out to one of our Outreach representatives below for assistance.

Drew Freeman
Director of Treasury Outreach

(615) 806-4467
Drew.Freeman@tn.gov

Tim Joyce
West TN

(901) 233-4517
Tim.Joyce@tn.gov

James Armistead
Middle TN

(615) 289-4447
James.Armistead@tn.gov

Justin Ball
East TN

(423) 356-1518
Justin.Ball@tn.gov