“Qualified disaster” declarations allowing employer-sponsored charities to provide relief
Employer-sponsored private foundations and donor-advised funds may provide assistance.
Federal Emergency Management Agency (FEMA) disaster declarations allow certain employer-sponsored charities to provide disaster relief programs for affected employees. In particular, employer-sponsored private foundations and donor-advised funds may provide assistance to the sponsoring employer’s employees and their family members as long as the individuals receiving aid are affected by a qualifying disaster and certain safeguards are in place so that such assistance is serving charitable purposes.
Read Publication 3833 [PDF 340 KB].
For additional information regarding how employers can assist employees affected by the disaster, read a 2021 report prepared by KPMG LLP: What’s News in Tax: Employers Helping Employees—Disaster Relief [PDF 172 KB]
News
IRS provides tax relief for taxpayers affected by storms in West Virginia
Taxpayers in parts of West Virginia have until November 3, 2025, to file various federal tax returns and make payments.
March 14, 2025
News
IRS provides tax relief for taxpayers affected by storms in Kentucky
Taxpayers in the entire state of Kentucky have until November 3, 2025, to file various federal tax returns and make payments.
February 25, 2025
News
KPMG report: Employers providing employee assistance for victims of Los Angeles wildfires
KPMG report reviews the options for employers, and some of the advantages and disadvantages of each.
January 28, 2025
News
IRS provides tax relief for taxpayers affected by California wildfires
Affected taxpayers have until October 15, 2025, to file various tax returns and make tax payments.
January 10, 2025
News
IRS announces tax relief for taxpayers in West Virginia affected by Post-Tropical Storm Helene
Various deadlines postponed to May 1, 2025
December 17, 2024
News
IRS provides tax relief to taxpayers in the Crow Tribe of Montana affected by severe storms and straight-line winds
Various deadlines postponed to February 3, 2025
November 21, 2024
News
IRS announces tax relief for taxpayers affected by storms and flooding in Chaves County, New Mexico
Various deadlines postponed to May 1, 2025
November 13, 2024
News
IRS provides tax relief for taxpayers in Cheyenne River Sioux Tribe in South Dakota affected by storms
Various deadlines postponed to February 3, 2025
November 13, 2024
News
IRS announces tax relief for taxpayers in Saint Regis Mohawk Tribe in New York affected by storms and flooding
Various deadlines postponed to February 3, 2025
November 12, 2024
News
Extension of certain timeframes for employee benefit plans and participants affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton
Extension generally suspends until May 1, 2025, the tolling of various periods and dates under ERISA and the Code applicable to employee benefit plans and their participants
November 7, 2024
News
IRS grants tax relief for taxpayers in Havasupai Tribe in Arizona affected by flooding
Deadlines extended to February 3, 2025
November 7, 2024
News
IRS provides tax relief to taxpayers affected by floods in Juneau, Alaska
Deadlines extended to May 1, 2025
October 25, 2024
News
IRS provides tax relief for taxpayers of San Carlos Apache Tribe in Arizona affected by Watch Fire
Affected taxpayers have until February 3, 2025, to file various tax returns and make tax payments.
October 11, 2024
News
IRS provides tax relief for taxpayers in Florida affected by Hurricane Milton
Tax relief until May 1, 2025, for individuals and businesses in Florida affected by Hurricane Milton
October 11, 2024
News
IRS provides tax relief for taxpayers in parts of Washington State affected by wildfires
Affected taxpayers have until February 3, 2025, to file various tax returns and make tax payments.
October 3, 2024
News
IRS provides tax relief for taxpayers in all or parts of seven states affected by Hurricane Helene
Tax relief for individuals and businesses in all of Alabama, Georgia, North Carolina, and South Carolina, and parts of Florida, Tennessee, and Virginia, affected by Hurricane Helene
October 1, 2024
News
IRS provides tax relief for taxpayers in parts of Illinois affected by severe storms, tornadoes
Tax relief for individuals and businesses in parts of Illinois affected by severe storms, tornadoes, straight-line winds, and flooding that began on July 13, 2024.
October 1, 2024
News
IRS provides tax relief for taxpayers in Pennsylvania affected by Tropical Storm Debby
Taxpayers now have until February 3, 2025, to file various individual and business tax returns and make tax payments.
September 18, 2024
News
IRS provides tax relief for taxpayers in entire state of Louisiana affected by Tropical Storm Francine
Affected taxpayers have until February 3, 2025, to file various individual and business tax returns and make tax payments.
September 13, 2024
News
IRS provides tax relief for taxpayers affected by severe storms, flooding in Connecticut and New York
Tax relief for individuals and businesses in Connecticut and New York affected by severe storms and flooding that began on August 18, 2024.
September 10, 2024
News
IRS provides tax relief for taxpayers throughout U.S. Virgin Islands affected by Tropical Storm Ernesto
Tax relief for individuals and businesses throughout the U.S. Virgin Islands affected by Tropical Storm Ernesto.
August 28, 2024
News
IRS provides tax relief for taxpayers affected by severe storms, straight-line winds, flooding in South Dakota
Tax relief for individuals and businesses in South Dakota affected by severe storms
August 23, 2024
News
IRS provides tax relief for taxpayers throughout Puerto Rico affected by Tropical Storm Ernesto
Tax relief for individuals and businesses throughout Puerto Rico affected by Tropical Storm Ernesto
August 23, 2024
News
IRS expands Hurricane Debby tax relief to taxpayers in Vermont
Affected taxpayers have until February 3, 2025, to file various federal individual and business tax returns and make tax payments.
August 13, 2024
News
IRS provides tax relief for taxpayers affected by severe storms and flooding in Minnesota
Tax relief for taxpayers affected by severe storms and flooding in Minnesota
August 12, 2024
News
IRS provides tax relief for taxpayers affected by Hurricane Debby in four states
Tax relief for individuals and businesses in four states affected by Hurricane Debby
August 9, 2024
News
IRS provides tax relief for taxpayers affected by storms, winds, tornadoes, landslides, and mudslides in Kentucky
Various deadlines postponed to February 3, 2025
July 31, 2024
News
IRS provides tax relief for taxpayers affected by storms, winds, tornadoes, and flooding in Missouri
Affected taxpayers now have until February 3, 2025, to file various tax returns and make tax payments
July 29, 2024
News
IRS provides tax relief for taxpayers in Texas affected by Hurricane Beryl
Tax relief for taxpayers in Texas affected by Hurricane Beryl
July 22, 2024
News
IRS provides tax relief for taxpayers affected by storms, flooding, landslides, and mudslides in West Virginia
Affected taxpayers now have until November 1, 2024, to file various federal tax returns
July 11, 2024
News
IRS provides tax relief for taxpayers affected by storms, winds, tornadoes, and flooding in Mississippi
Tax relief for individuals and businesses in Mississippi affected by severe storms, straight-line winds, tornadoes and flooding.
June 27, 2024
News
IRS provides tax relief for taxpayers affected by storms, tornadoes, and flooding in Oklahoma
Affected taxpayers now have until November 1, 2024, to file various federal individual and business tax returns and make tax payments.
June 25, 2024
News
IRS provides tax relief for taxpayers affected by storms and tornadoes in Florida
Affected taxpayers have until November 1, 2024, to file various federal individual and business tax returns and make tax payments.
June 25, 2024
News
IRS provides tax relief for taxpayers affected by storms, winds, tornadoes, and flooding in Texas (updated)
Tax relief for taxpayers affected by storms, winds, tornadoes, and flooding in Texas
June 12, 2024
News
IRS provides tax relief for taxpayers affected by severe storms, straight-line winds, tornadoes, and flooding in Arkansas
Tax relief for taxpayers affected by severe storms in Arkansas
June 12, 2024
News
IRS provides tax relief for taxpayers affected by storms in Kentucky and West Virginia
Affected taxpayers have until November 1, 2024, to file various federal tax returns and make tax payments.
June 7, 2024
News
IRS announces tax relief for taxpayers in Iowa affected by storms, tornadoes, and flooding
Taxpayers have until November 1 to file various federal individual and business tax returns and make tax payments
June 6, 2024
News
IRS provides tax relief for taxpayers in Massachusetts affected by severe storms, flooding
Tax relief for individuals and businesses in parts of Massachusetts affected by severe storms and flooding that began on September 11, 2023.
May 31, 2024
News
IRS provides tax relief for taxpayers affected by storms and tornadoes in Iowa
Affected taxpayers now have until October 15, 2024, to file federal tax returns and make tax payments.
May 20, 2024
News
IRS provides tax relief for taxpayers affected by storms and tornadoes in Nebraska
Tax relief for individuals and businesses in Nebraska affected by severe storms
May 20, 2024
News
IRS announces tax relief for taxpayers affected by tornadoes in Ohio
Taxpayers have until September 3, 2024, to file federal individual and business tax returns and make tax payments.
May 16, 2024
News
IRS announces tax relief for taxpayers in Oklahoma affected by severe weather
Taxpayers now have until September 3, 2024, to file federal individual and business tax returns and make tax payments.
May 6, 2024
News
IRS provides tax relief for taxpayers in Maine and Rhode Island affected by severe storms, flooding
Affected taxpayers now have until July 15, 2024, to file various tax returns and make tax payments.
April 4, 2024
News
IRS extends tax relief for taxpayers affected by wildfires in Hawaii
Various tax-filing and tax-payment deadlines are further postponed until August 7, 2024.
March 27, 2024
News
IRS announces tax relief for taxpayers in Alaska affected by severe storms
Affected taxpayers now have until July 15, 2024, to file various tax returns and make tax payments.
March 26, 2024
News
IRS provides tax relief for taxpayers in California affected by severe storms, flooding
Tax relief for taxpayers in California affected by severe storms and flooding
February 27, 2024
News
IRS provides tax relief for taxpayers in Michigan affected by severe storms, tornadoes and flooding
Tax relief for taxpayers in Michigan affected by severe storms
February 15, 2024
News
IRS provides tax relief for taxpayers in West Virginia affected by severe storms, flooding, landslides, and mudslides
Tax relief for taxpayers in West Virginia affected by severe storms
February 7, 2024
News
IRS provides tax relief for taxpayers in Maine affected by severe storms, flooding
Taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments.
February 5, 2024
News
IRS provides tax relief for taxpayers in Rhode Island affected by severe storms, flooding, and tornadoes
Taxpayers affected by severe storms, flooding, and tornadoes, now have until June 17 to file various federal individual and business tax returns
January 26, 2024
News
IRS provides tax relief for taxpayers in Connecticut affected by severe storms
Taxpayers affected by severe storms, flooding, and a potential dam breach, now have until June 17, 2024, to file various returns and payments
January 22, 2024
Federal disaster declarations in 2023
- Dec 22 - Tennessee tornadoes and severe storms
- Nov 27 - Illinois storms
- Nov 27 - St. Croix elevated levels of lead and copper in water supply
- Oct 16 - California winter natural disasters
- Sep 29 - Louisiana seawater intrusion
- Sep 25 - Maine and Massachusetts storms by Hurricane Lee
- Sep 13 - Georgia storms by Hurricane Idalia
- Sep 6 - South Carolina storms by Hurricane Idalia
- Aug 31 - Florida storms by Hurricane Idalia
- Aug 30 - Alaska flooding
- Aug 21 - Hawaii wilfdires
- Aug 16 - Illinois severe storms and flooding
- Aug 15 - Mississippi severe storms, straight-line winds, and tornadoes
- Jul 13 - Vermont flooding
- May 25 - Typhoon Mawar in Guam and the Northern Mariana Islands
- May 5 - California winter storms, straight-line winds, flooding, landslides, and mudslides
- May 2 - Florida tornadoes, severe storms, and flooding
- Apr 24 - Oklahoma storms, straight-line winds, and tornadoes
- Apr 18 - Indiana tornadoes and severe storms
- Apr 10 - Tennessee tornadoes and severe storms
- Apr 3 - Arkansas tornadoes and severe storms
- Mar 28 - Mississippi tornadoes and severe storms
- Mar 24 - New York winter storms and snowstorms
- Mar 17 - California storms, flooding, landslides, mudslides
- Feb 24 - Alabama, California, and Georgia "disaster area taxpayers"
- Jan 24 - California storms, flooding, and mudslides
- Jan 19 - Georgia and Alabama storms
- Jan 10 - California storms, flooding, and mudslides