The ruling by the IRS was being used by many who volunteer for site,utilities etc so that they would not have to claim the value of such on their taxes as income. From reading the full-timers forums and Workampers News they indicate that it is very important to get this statement from the employer. If you do not, then there is no requirement for you to reside on the employers premises to perform your duties AND EVERYTHING is income and taxable on your personal income taxes. The value of the site, your utilities, laundry tokens, value of tickets to attractions the employer gives you - everything. This has been studied extensively by both Workampers News and Escapees. It is not for the benefit of the employer, It does not say you have to be on call 24/7, only that you are required to reside on the premises to perform your job duties.