It is sometimes useful for a voluntary organization to be able to calculate the value of volunteer time donated to it or to the voluntary sector as a whole. Such calculations can gain public good will by showing the hard dollar value of the voluntary sector's contribution to the community. They can also help potential contributors and funding agencies appreciate the cash value of the non- money resources contributed to a project by the local community. This booklet is designed to help voluntary organizations calculate the value of volunteer time in a community.