I was wondering if prep time needed for board and committee meetings were included in the qualified hours for CD Services? Also, what about time an employee gives in order to attend training, for the VITA program for example? I have employees including this time in their CD Service hours, but I'm not sure that it qualifies since this period of time isn't actually directly benefitting LMI individuals or community organizations. Any thoughts on how the examiners treat this?

The OCC published a pretty comprehensive list of actions that would qualify for CRA credit. https://www.occ.gov/topics/consumer...rative-list-of-qualifying-activities.pdf

Only your EIC can make the final determination as to what they might accept.

I always include the hours spent preparing for board and committee meetings. It's part of the process of providing value to the organization.
I'm also a VITA volunteer and I do include the training hours. VITA volunteers are required to take tests and have certain knowledge to do the tax returns. Gaining that knowledge and taking those test are beneficial to the LMI population. Without this process the volunteer would not be able to do the tax return.