April 2014
Intermediate to advanced
176 pages
4h 21m
English
book
Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
by Jody Blazek
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CHAPTER 17
Taxable Expenditures: IRC § 4945
(c) Food, Shelter, and Aid for the Poor and Distressed
§ 17.4 Grants to Public Charities
§ 17.5 Grants to Foreign Organizations
§ 17.3 Grants to Individuals
(c) Food, Shelter, and Aid for the Poor and Distressed
p. 461. Add to footnote 49:
Publication 3833 was updated in July 2012. Employer-sponsored private foundations may still only provide aid to employees or their family members affected by qualified disasters, not in nonqualified disasters or in emergency hardship situations.
p. 461. Add at end of second paragraph:
The publication added new standards in a section entitled Employer-Sponsored Assistance Programs for defining the charitable class of eligible recipients for aid.1
p. 464. Add new subsection at end of page:
Company PF Disaster and Hardship Plans. No precedential guidance similar to those applicable to company scholarship plans has been promulgated by the IRS for employee disaster relief and hardship programs, and the IRS policy on the matter has changed though the years. Standards, however, are set out in IRS Publication 3833, which was revised in July 2012.
Although it had originally approved of a plan in 1995, the IRS reversed itself by privately ruling that a company foundation disaster and emergency relief program was not a charitable activity.2 Because the plan promoted stable and loyal employees, the IRS found ...
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