Charitable Organizations Providing Disaster Relief – Questions and Answers

Providing disaster relief through an existing charitable organization

  1. What are the standards for charities that provide disaster relief to individuals?
  2. In general, what types of assistance may a charitable organization provide?
  3. What is meant by charitable class?
  4. What is meant by needs-based test?
  5. Can a charity help businesses affected by a disaster?
  6. What kind of records must a charity maintain to document its relief activities?
  7. 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?
  8. May an organization provide disaster relief to victims of a particular disaster even though disaster relief was not specified in its exemption application?

Creating a charitable organization to provide disaster relief

  1. What are the federal tax requirements to form a charity to help disaster victims?
  2. Do you intend to provide a model application for disaster relief organizations to apply?

Charitable organizations providing relief to employees of particular employers

  1. Can a charity provide disaster relief limited to affected employees of a company?
  2. 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?
  3. 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?
  4. 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?
  5. May an employer-sponsored private foundation provide disaster relief to employees of a related employer?

Charitable contributions for disaster relief

  1. I want to hold a fundraising event to benefit charities. Are there any special rules?
  2. How can I find out whether an organization is listed with the IRS as a qualified charitable organization eligible to receive tax-deductible contributions?
  3. Are contributions to United States charitable organizations for international disaster relief deductible as charitable contributions?

E. OTHER QUESTIONS FOR CHARITIES ABOUT DISASTER RELIEF

  1. Disaster Relief: Providing Assistance Through Charitable Organizations. Where can I go to find information on the legal requirements on which it is based?”&gtI 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?

 

Source: IRS

 

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