Disaster Relief Resources for Charities and Contributors

In the aftermath of a disaster or in other emergency hardship situations, individuals, employers and corporations often are interested in providing assistance to victims through a charitable organization. The IRS provides a number of resources to help those involved in providing disaster relief through charities. 

Hurricane Sandy

In the wake of Hurricane Sandy, the IRS is taking many steps to support victims. Many of those efforts have a direct impact on tax-exempt organizations. A short summary of the relief appears below. See the individual releases for more details.

• IRS Expedites Charity Applications, Urges Use of Existing Charities, IR-2012-87

Procedures have been put in place to expedite the review and approval process for organizations that are applying for tax-exempt status to provide relief for Hurricane Sandy’s victims.

• IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to February 1, 2013, IR-2012-83

This relief also applies to tax-exempt organizations who are required to file Form 990 series returns with an original or extended deadline within the extended period.

• IRS Gives Additional Time to Small, Automatically-Revoked Tax-Exempt Organizations Affected by Hurricane Sandy IR-2012-96

Reinstatement deadline has been postponed to February 1, 2013 for some small tax-exempt organizations that want to take advantage of transitional relief when applying for reinstatement of their exempt status.

• IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief, IR-2012-91

Tips for both hurricane victims and people wishing to make disaster-related charitable donations to avoid scams.

• Retirement plans can make loans, hardship distributions to Sandy victims, IR-2012-93

401(k) and similar employer-sponsored retirement plans can make loans and hardship distributions to victims of Hurricane Sandy and members of their  families.

• More information on organizations impacted by Hurricane Sandy can be found at Automatic Revocation of Exemption List.

News Releases and announcements are posted at Help for Victims of Hurricane Sandy.

Areas designated as covered disaster areas are listed at Tax Relief in Disaster Situations.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable Organizations, describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

View these on-line training courses at www.StayExempt.irs.gov:

• Disaster Relief - Part I, explains how charitable organizations may provide relief in disaster situations and the special tax rules that apply to such organizations
• Disaster Relief - Part II, explains the special rules that apply to employer-sponsored disaster relief organizations, the deductibility of contributions to disaster relief organizations and the tax treatment of distributions to disaster relief victims

The following materials were prepared as part of the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2003. (These materials were designed specifically for training purposes only and should not be used or cited as authority for setting or sustaining a technical position.)

• Disaster Relief - Current Developments (2003) provides a synopsis of the significant developments relating to tax-exempt disaster relief organizations since September 11, 2001.

These frequently asked questions address the following areas:

1. Providing relief through an existing charitable organization
2. Creating a charitable organization to provide disaster relief
3. Providing relief to employees of particular employers
4. Charitable contributions for disaster relief

Additional Resources:

Tax Relief in Disaster Situations: Special tax law provisions may apply when an affected area has been declared a federally or Presidentially declared disaster area.  Such provisions provide relief from certain time-sensitive requirements, including certain notice, filing, and election requirements that apply to exempt organizations.  

In addition, certain types of charitable organizations, including employer-sponsored private foundations and donor advised funds, may only provide assistance in a "qualified disaster," such as a Presidentially declared disaster or an event the Secretary of the Treasury determines is catastrophic. Find the most recent disaster declarations that trigger these special provisions.

• Exempt Organizations Acts Postponed in a Presidentially Declared Disaster
• Published Guidance Relating to Disaster Relief Declarations  
• Providing Earthquake and Tsunami Relief to Japan  
  • IRS Announces Qualified Disaster Treatment for Japan 
• Providing Earthquake Relief to Haiti 
• Providing Earthquake Relief to Chile
• Disaster Assistance and Emergency Relief for Individuals and Businesses

Federal Emergency Management Agency (FEMA) publishes disaster declarations and provides resources for disaster victims.

Publication 526, Charitable Donations, explains how donors may claim a deduction for charitable contributions.