Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Disaster Relief: Limiting Assistance to Affected Employees

Can a charity provide disaster relief limited to affected employees of a company?

An organization can be exempt as a charitable organization if it benefits a charitable class.  Beneficiaries must be needy or distressed.  Therefore, aid recipients must be selected based on an objective determination of need or distress, and the selection must be made using either an independent selection committee or substitute procedures adequate to ensure that any benefit to the employer is incidental and tenuous. See Publication 3833 for more information on employer-sponsored assistance programs.  Special rules apply to certain payments by employer-sponsored private foundations.