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FAQs for Charities About Leave Donation Programs

What charitable organizations are eligible recipients of employer cash payments made from leave-based donation programs?
May an employer-sponsored, qualified tax-exempt organization provide Hurricane Katrina relief for that employer’s employees from amounts received under an employer leave donation program?
Are there any specific recordkeeping requirements for a tax-exempt organization receiving contributions resulting from a leave-donation program?
What substantiation requirements apply to these contributions?
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?
How is financial support made under an employer leave based donation program to a qualified tax-exempt organization for victims of Hurricane Katrina treated for purposes of computing public support under section 170(b)(1)(A)(vi) of the Internal Revenue Code?

Page Last Reviewed or Updated: 2012-08-14

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