Choose your location. Many tutors go to the student's home, but some prefer to work out of their own home or a public location such as a library or bookstore. Consider comfort, overall environment of the location, and the level of the tutor's control over the environment.
Decide on a study strategy. If you will be simply helping with homework, then your strategy is easy. Work through the material, and expound on any area of difficulty. If you will be working on a specific skill, consider purchasing a supplemental workbook. Large booksellers like Barnes and Noble or Borders host curriculum sections, and educational supply stores such as Lakeshore Learning Center provide all manner of educational aids to make teaching fun and innovative.
Build rapport. Working one-on-one with an adult, particularly a stranger, may be intimidating to an eight-year old. If you are providing help for a difficult subject, they may also feel anxious that you will judge them as stupid or incompetent. Break the ice by spending the first few minutes of each session chatting and getting to know one another.
Make it fun. In third grade, students may not have adjusted to traditional learning approaches. More learning after school may be over-taxing to a young child. Activities such as games, songs, and kinesthetic activities may better capitalize on the student's developmental stages. Use manipulatives copiously, and favor interactive lessons over pencil and paper tasks.
Present the concepts using the student's interests. Use the student's own toys or favorite candy to explain multiplication and division. Change math word problems to practical applications regarding the student's life. Teach spelling with mnemonic devices centered around things the student enjoys.
Understand barriers to learning. Many students come to tutoring because of diagnosed or undiagnosed learning barriers such as dyslexia, ADD or ADHD. Reading about these conditions may help you navigate a diagnosed problem or suggest an undiagnosed problem to the parents. Even factors as correctable as vision difficulties or nutrition can dramatically effect a child's ability to concentrate or read.