“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]
Disaster declarations in 2024
The IRS—following FEMA disaster declarations—may announce tax relief for taxpayers affected by a natural disaster.
The IRS in 2024 has announced the following tax relief (more information provided at TaxNewsFlash links below):
- Aug 12 - Minnesota severe storms and flooding
- Aug 9 - Hurricane Debby in four states
- Jul 31 - Kentucky storms, winds, tornadoes, landslides, and mudslides
- Jul 29 - Missouri storms, winds, tornadoes, and flooding
- Jul 22 - Texas hurricane
- Jul 11 - West Virginia storms, flooding, landslides, and mudslides
- Jun 27 - Mississippi storms, winds, tornadoes, and flooding
- Jun 25 - Florida storms and tornadoes
- Jun 25 - Oklahoma storms, tornadoes, and flooding
- Jun 12 - Arkansas storms
- Jun 12 - Texas storms, winds, tornadoes, and flooding (updated)
- Jun 7 - Kentucky storms
- Jun 7 - West Virginia storms
- Jun 6 - Iowa storms
- May 31 - Massachusetts severe storms, flooding
- May 28 - Texas storms, winds, tornadoes, and flooding
- May 20 - Iowa storms and tornadoes
- May 20 - Nebraska storms and tornadoes
- May 16 - Ohio tornadoes
- May 6 - Oklahoma severe weather
- Apr 4 - Maine storms, flooding
- Apr 4 - Rhode Island storms, flooding
- Mar 27 - Hawaii wildfires
- Mar 26 - Alaska storms
- Feb 28 - Washington State wildfires
- Feb 27 - California storms and flooding
- Feb 15 - Michigan severe storms, tornadoes and flooding
- Feb 7 - West Virginia severe storms, flooding, landslides, and mudslides
- Feb 5 - Maine severe storms and flooding
- Jan 26 - Rhode Island severe storms, flooding, and tornadoes
- Jan 22 - Connecticut severe storms
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