Providing disaster relief through an existing charitable organization

  1. What are the standards for charities that provide disaster relief to individuals?
  2. In general, what types of assistance may a charitable organization provide?
  3. What is meant by charitable class?
  4. What is meant by needs-based test?
  5. Can a charity help businesses affected by a disaster?
  6. What kind of records must a charity maintain to document its relief activities?
  7. 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?
  8. 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

  1. What are the federal tax requirements to form a charity to help disaster victims?
  2. Do you intend to provide a model application for disaster relief organizations to apply?

Charitable organizations providing relief to employees of particular employers

  1. Can a charity provide disaster relief limited to affected employees of a company?
  2. 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?
  3. 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?
  4. 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?
  5. May an employer-sponsored private foundation provide disaster relief to employees of a related employer?

Charitable contributions for disaster relief

  1. I want to hold a fundraising event to benefit charities. Are there any special rules?
  2. How can I find out whether an organization is listed with the IRS as a qualified charitable organization eligible to receive tax-deductible contributions?
  3. Are contributions to United States charitable organizations for international disaster relief deductible as charitable contributions?

E. OTHER QUESTIONS FOR CHARITIES ABOUT DISASTER RELIEF

  1. Disaster Relief: Providing Assistance Through Charitable Organizations. Where can I go to find information on the legal requirements on which it is based?"&gtI 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?