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“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
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