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Charitable Leave Donation Programs: Eligible Donees

What charitable organizations are eligible recipients of employer cash payments made from the IRS leave-donation programs?

Cash contributions by an employer from amounts provided through an employee leave-donation program must be made to a qualified tax-exempt organization that is providing Hurricane Katrina relief.  Payments must be made by December 31, 2006.   A qualified tax-exempt organization includes religious, charitable and educational organizations that are listed in Exempt Organizations Select Check (Pub 78 database).  In addition, churches, temples, synagogues, and mosques are qualified tax-exempt organizations that are not required to be listed in the database.

Page Last Reviewed or Updated: 19-Dec-2014