IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane Harvey

IR-2017-143, Sept. 5, 2017

WASHINGTON — The Internal Revenue Service today announced special relief designed to support leave-based donation programs to aid victims of Hurricane Harvey.

Under these programs, employees may forgo their vacation, sick or personal leave in exchange for cash payments the employer makes, before Jan. 1, 2019, to charitable organizations providing relief for the victims of this disaster.
Under this special relief, the donated leave will not be included in the income or wages of the employees. Employers will be permitted to deduct the cash payments as business expenses.

This relief is similar […]