IRS encourages leave-based donations due to Irma

The IRS has provided special relief designed to support leave-based donation programs to aid victims of Hurricane and Tropical Storm Irma. Under these programs, employees forgo their vacation, sick, or personal leave in exchange for cash payments the employer makes to charitable organizations providing relief for the victims of this disaster.
Under this special relief, donated leave will not be included in the income or wages of the employees and employers will be permitted to deduct the cash payments as business expenses. The relief applies to employers’ cash payments to charitable organizations providing relief for the victims of Hurricane and Tropical Storm Irma made before January 1, 2019. (IRS News Release IR-2017-154, Sept. 14, 2017; IRS Notice 2017-52, September 14, 2017.)

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