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FAQs about Charitable Organizations Providing Disaster Relief
A. QUESTIONS ABOUT PROVIDING DISASTER RELIEF THROUGH AN EXISTING CHARITABLE ORGANIZATION
What are the standards for charities that provide disaster relief to individuals?
In general, what types of assistance may a charitable organization provide?
What is meant by
What is meant by
Can a charity help businesses affected by a disaster?
What kind of records must a charity maintain to document its relief activities?
Can a qualified charitable organization that does not do disaster relief give money to a disaster relief organization helping the victims of a particular disaster?
May an organization provide disaster relief to victims of a particular disaster even though disaster relief was not specified in its exemption application?
B. QUESTIONS ABOUT CREATING A CHARITABLE ORGANIZATION TO PROVIDE DISASTER RELIEF
What are the federal tax requirements to form a charity to help disaster victims?
Do you intend to provide a model application for disaster relief organizations to apply?
C. QUESTIONS ABOUT CHARITABLE ORGANIZATIONS PROVIDING RELIEF TO EMPLOYEES OF PARTICULAR EMPLOYERS
Can a charity provide disaster relief limited to affected employees of a company?
Will a large donation made by an employer to an employer-sponsored public charity to provide funds for disaster relief programs cause the charity to fail its public support test and become a private foundation?
If an employer provides assistance directly to employees who are in need because of a qualified disaster without going through a charitable organization, is such assistance taxable income to employees?
With an employer leave donation program, how is financial support contributed to a qualified tax-exempt organization treated for purposes of computing the organization's public support under section 170(b)(1)(A)(vi) of the Internal Revenue Code?
May an employer-sponsored private foundation provide disaster relief to employees of a related employer?
Where can I find more information about leave-based donation programs?
D. QUESTIONS ABOUT CHARITABLE CONTRIBUTIONS FOR DISASTER RELIEF
I want to hold a fundraising event to benefit charities. Are there any special rules?
How can I find out whether an organization is listed with the IRS as a qualified charitable organization eligible to receive tax-deductible contributions?
Are contributions to United States charitable organizations for international disaster relief deductible as charitable contributions?
E. OTHER QUESTIONS FOR CHARITIES ABOUT DISASTER RELIEF
I have looked at Publication 3833,
Disaster Relief: Providing Assistance Through Charitable Organizations
. Where can I go to find information on the legal requirements on which it is based?
Page Last Reviewed or Updated: January 23, 2009
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