{"id":983,"date":"2017-09-18T18:13:51","date_gmt":"2017-09-18T18:13:51","guid":{"rendered":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/"},"modified":"2017-09-18T18:13:51","modified_gmt":"2017-09-18T18:13:51","slug":"irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs","status":"publish","type":"post","link":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/","title":{"rendered":"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey"},"content":{"rendered":"\n

Under IRS Notice 2017-48, issued on September 5th<\/sup>, the IRS announced guidance on the treatment of leave-based donation programs designed to spur charitable relief donations to aid victims of Hurricane Harvey<\/a> and Tropical Storm Harvey.<\/p>\n\n\n\n

Under traditional leave-based donation programs, employees are allowed to donate accrued vacation, sick or personal leave (\u201cPTO\u201d) in exchange for payments made by the employer to charitable organizations. IRS regulations require employees making leave-based charitable donations to include the value of the donations in the employees\u2019 income.<\/p>\n\n\n\n

Under, the guidance provided by the IRS under IRS Notice 2017-48, as long as donations are made prior to January 1, 2019, and are made to charitable organizations described in Section 170(c) of the Internal revenue Code for the relief of Hurricane Harvey and Tropical Storm Harvey victims, employers may contribute the cash value of the PTO donated by their employees, and the contribution won\u2019t count toward the gross income or wages of the employees, while the employers will be allowed to deduct the cash payments as business expenses (as opposed to having to treat the contribution as a charitable donation). Electing employees, however, may not claim a charitable contribution deduction relating to the value of the forgone PTO excluded from wages.  There is no need for this since the donated leave will have already been excluded from the employee\u2019s income.<\/p>\n\n\n\n

The IRS provided similar relief following Hurricane Katrina in 2005, Hurricane Sandy in 2012, the Ebola outbreak in West Africa in 2014, and last year following Hurricane Matthew and severe flooding in Louisiana. It is expected that the IRS will offer similar relief to aid victims of Hurricane Irma.<\/p>\n","protected":false},"excerpt":{"rendered":"

Under IRS Notice 2017-48, issued on September 5th, the IRS announced guidance on the treatment of leave-based donation programs designed to spur charitable relief donations to aid victims of Hurricane Harvey and Tropical Storm Harvey. Under traditional leave-based donation programs, employees are allowed to donate accrued vacation, sick or personal leave (\u201cPTO\u201d) in exchange for […]<\/p>\n","protected":false},"author":5,"featured_media":984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mo_disable_npp":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4,6],"tags":[],"acf":[],"yoast_head":"\nIRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey<\/title>\n<meta name=\"description\" content=\"According to the IRS,employees can donate accrued vacation,sick or personal leave in exchange for payments made by the employer to charitable organizations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey\" \/>\n<meta property=\"og:description\" content=\"According to the IRS,employees can donate accrued vacation,sick or personal leave in exchange for payments made by the employer to charitable organizations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/\" \/>\n<meta property=\"og:site_name\" content=\"Berman Fink Van Horn P.C.\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-18T18:13:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Berman Fink Van Horn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Berman Fink Van Horn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/\",\"url\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/\",\"name\":\"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey\",\"isPartOf\":{\"@id\":\"https:\/\/www.bfvlaw.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg\",\"datePublished\":\"2017-09-18T18:13:51+00:00\",\"dateModified\":\"2017-09-18T18:13:51+00:00\",\"author\":{\"@id\":\"https:\/\/www.bfvlaw.com\/#\/schema\/person\/0d284d556606ade11404fcbd125efdb9\"},\"description\":\"According to the IRS,employees can donate accrued vacation,sick or personal leave in exchange for payments made by the employer to charitable organizations.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#primaryimage\",\"url\":\"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg\",\"contentUrl\":\"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg\",\"width\":600,\"height\":300,\"caption\":\"IRS|IRS\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.bfvlaw.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bfvlaw.com\/#website\",\"url\":\"https:\/\/www.bfvlaw.com\/\",\"name\":\"Berman Fink Van Horn P.C.\",\"description\":\"A Business Law Firm In Atlanta\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.bfvlaw.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bfvlaw.com\/#\/schema\/person\/0d284d556606ade11404fcbd125efdb9\",\"name\":\"Berman Fink Van Horn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.bfvlaw.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/deb7805c35c49d2de3c1f64d329a518a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/deb7805c35c49d2de3c1f64d329a518a?s=96&d=mm&r=g\",\"caption\":\"Berman Fink Van Horn\"},\"url\":\"https:\/\/www.bfvlaw.com\/author\/bfv\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey","description":"According to the IRS,employees can donate accrued vacation,sick or personal leave in exchange for payments made by the employer to charitable organizations.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/","og_locale":"en_US","og_type":"article","og_title":"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey","og_description":"According to the IRS,employees can donate accrued vacation,sick or personal leave in exchange for payments made by the employer to charitable organizations.","og_url":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/","og_site_name":"Berman Fink Van Horn P.C.","article_published_time":"2017-09-18T18:13:51+00:00","og_image":[{"width":600,"height":300,"url":"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg","type":"image\/jpeg"}],"author":"Berman Fink Van Horn","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Berman Fink Van Horn","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/","url":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/","name":"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey","isPartOf":{"@id":"https:\/\/www.bfvlaw.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#primaryimage"},"image":{"@id":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg","datePublished":"2017-09-18T18:13:51+00:00","dateModified":"2017-09-18T18:13:51+00:00","author":{"@id":"https:\/\/www.bfvlaw.com\/#\/schema\/person\/0d284d556606ade11404fcbd125efdb9"},"description":"According to the IRS,employees can donate accrued vacation,sick or personal leave in exchange for payments made by the employer to charitable organizations.","breadcrumb":{"@id":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#primaryimage","url":"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg","contentUrl":"https:\/\/www.bfvlaw.com\/wp-content\/uploads\/2022\/06\/IRS-1.jpg","width":600,"height":300,"caption":"IRS|IRS"},{"@type":"BreadcrumbList","@id":"https:\/\/www.bfvlaw.com\/irs-offers-guidance-to-victims-of-harveyleave-based-donation-programs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bfvlaw.com\/"},{"@type":"ListItem","position":2,"name":"IRS Offers Leave-Based Donation Guidance to Aid Victims of Harvey"}]},{"@type":"WebSite","@id":"https:\/\/www.bfvlaw.com\/#website","url":"https:\/\/www.bfvlaw.com\/","name":"Berman Fink Van Horn P.C.","description":"A Business Law Firm In Atlanta","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bfvlaw.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.bfvlaw.com\/#\/schema\/person\/0d284d556606ade11404fcbd125efdb9","name":"Berman Fink Van Horn","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.bfvlaw.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/deb7805c35c49d2de3c1f64d329a518a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/deb7805c35c49d2de3c1f64d329a518a?s=96&d=mm&r=g","caption":"Berman Fink Van Horn"},"url":"https:\/\/www.bfvlaw.com\/author\/bfv\/"}]}},"_links":{"self":[{"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/posts\/983"}],"collection":[{"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/comments?post=983"}],"version-history":[{"count":0,"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/posts\/983\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/media\/984"}],"wp:attachment":[{"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/media?parent=983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/categories?post=983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bfvlaw.com\/wp-json\/wp\/v2\/tags?post=983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}