IRS Treatment of Leave-Based Donation Programs

On November 9, 2017, ​the Internal Revenue Service (IRS) issued Notice 2017-70 providing guidance on the treatment of leave-based donation programs to aid victims of the California Wildfires that began on October 8, 2017 .

(update November 10, 2017)


On October 6, 2017, the Internal Revenue Service (IRS) issued Notice 2017-62 providing guidance on the treatment of cash payments made by employers under leave-based donation programs to aid victims of Hurricane and Tropical Storm Maria.

(update October 9, 2017)

 

On September 14, 2017, the Internal Revenue Service (IRS) issued Notice 2017-52 providing guidance on the treatment of leave-based donation program to aid victims of Hurrican Irma and Tropical Storm Irma.

(update September 15, 2017)

 

On September 5, 2017, the Internal Revenue Service (IRS) issued Notice 2017-48, providing guidance on the treatment of leave-based donation programs to aid victims of Hurricane Harvey and Tropical Storm Harvey.

In response to the extreme need for charitable relief for victims of Hurricane Harvey and Tropical Storm Harvey, employers may have adopted or may be considering adopting leave-based donation programs. Under leave-based donation programs, employees can elect to forgo vacation, sick, or personal leave in exchange for cash payments that the employer makes to charitable organizations described in § 170(c) of the Internal Revenue Code (§ 170(c) organizations). This notice provides guidance for income and employment tax purposes on the treatment of cash payments made by employers under leave-based donation programs for the relief of victims of Hurricane Harvey and Tropical Storm Harvey.

​September 6, 2017