As education has turned towards technology to provide academic support, the incidence of e-tutoring has grown due to decreasing educational budgets and as a potential remedy for the generational digital divide. However, many service-learning e-tutoring studies have focused on tutees' academic achievement and tutors' cognitive development rather than tutors' moral development. The purpose of this study is to develop a literature-based instrument related to service-learning e-tutoring in order to explore college students' development of moral reasoning competencies as a result of their service as online tutors for rural primary students. By reviewing the literature on service-learning and conducting interviews, content analysis is applied to identify the moral reasoning factors; then factor analysis is conducted to assess the reliability and validity of the moral reasoning questionnaire for e-tutoring. Five competencies, including moral character, problem solving, caring, empathy, and social interaction,--are recognized. Further study is needed to better ascertain the range of educational and personal gains in both tutor and tutee that result from service-learning e-tutoring.