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Charitable Leave Donation Programs: Providing Hurricane Katrina Relief Under Employer-Sponsored Leave Donation Program

May an employer-sponsored, qualified tax-exempt organization provide Hurricane Katrina relief for that employer’s employees from accounts received under an employer leave-donation program?

An employer-sponsored, qualified tax-exempt organization that receives donations under an employer’s leave-donation program may provide Hurricane Katrina relief to the employer’s employees. The organization must otherwise operate in a charitable manner as described in Publication 3833: Disaster Relief: Providing Assistance Through Charitable Organizations.

Page Last Reviewed or Updated: 19-Dec-2014