Providing disaster relief through an existing charitable organization What are the standards for charities that provide disaster relief to individuals? In general, what types of assistance may a charitable organization provide? What is meant by charitable class? What is meant by needs-based test? Can a charity help businesses affected by a disaster? What kind of records must a charity maintain to document its relief activities? Can a qualified charitable organization that does not do disaster relief give money to a disaster relief organization helping the victims of a particular disaster? May an organization provide disaster relief to victims of a particular disaster even though disaster relief was not specified in its exemption application? Creating a charitable organization to provide disaster relief What are the federal tax requirements to form a charity to help disaster victims? Do you intend to provide a model application for disaster relief organizations to apply? Charitable organizations providing relief to employees of particular employers Can a charity provide disaster relief limited to affected employees of a company? Will a large donation made by an employer to an employer-sponsored public charity to provide funds for disaster relief programs cause the charity to fail its public support test and become a private foundation? If an employer provides assistance directly to employees who are in need because of a qualified disaster without going through a charitable organization, is such assistance taxable income to employees? With an employer leave donation program, how is financial support contributed to a qualified tax-exempt organization treated for purposes of computing the organization's public support under section 170(b)(1)(A)(vi) of the Internal Revenue Code? May an employer-sponsored private foundation provide disaster relief to employees of a related employer? Charitable contributions for disaster relief I want to hold a fundraising event to benefit charities. Are there any special rules? How can I find out whether an organization is listed with the IRS as a qualified charitable organization eligible to receive tax-deductible contributions? Are contributions to United States charitable organizations for international disaster relief deductible as charitable contributions? Other questions for charities about disaster relief Disaster Relief: Providing Assistance Through Charitable Organizations. Where can I go to find information on the legal requirements on which it is based? I have looked at Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations. Where can I go to find information on the legal requirements on which it is based?
