Volunteer firefighters’ relief associations are separate legal organizations affiliated with volunteer fire companies and/or volunteer fire departments (herein referred to as fire company). The volunteer firefighters’ relief association (VFRA) is a separate legal entity from the fire company. VFRAs are funded by a statutory disbursement of foreign fire insurance tax funds. Disbursements are made to the VFRA’s local municipality who then will forward the funds to the VFRA. The purpose of the VFRA is to encourage individuals to take part in the fire service as a volunteer and to provide funds for the protection of the volunteer firefighter and their heirs. According to Act 118 of 2010, VFRAs may use their funds for the following purposes:

• To purchase investments to earn additional income (Section 7416 (c) of Act 118 of 2010) Section 7416 (f) of Act 118 of 2010:
• To pay for such normal and reasonable running expenses as may be appropriate to the businesslike conduct of the affairs of the association
• To purchase contracts of insurance for active VFRA members against losses due to injury suffered in the fire service
• To maintain a beneficiary or death benefit fund
• To pay for costs and forwarding tokens of sympathy and goodwill to a firefighter who is ill or hospitalized
• To make cash payments to families in distressed circumstances by reason of age, infirmity or other disability suffered by one of the family members in the course of participation in fire service
• To acquire and maintain membership in any Statewide association or corporation which extends assistance to firefighters
• To contribute or purchase contracts of insurance for rehabilitating a volunteer firefighter who suffered a major impairment due to participation in fire service
• To pay for medical and surgical bills arising from injuries sustained by volunteer firefighters while engaged in activities of the fire company
• To pay reasonable expenses for firefighter training
• To purchase safeguards for preserving life, health, and safety of volunteer firefighters to ensure their ability to participate in fire service
• To secure insurance against liability for loss and expense from claims arising out of official performance of official and authorized duties
• To maintain comprehensive health, physical fitness and physical monitoring programs
• To purchase exercise and fitness equipment
• To purchase fire hoses and nozzles
• To purchase fire prevention materials for public distribution
• To pay reasonable expenses for attending bona fide emergency