“Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Oregon and Puerto Rico)

“Qualified disaster” declarations

The IRS issued a release announcing tax relief for taxpayers affected by the September 2020 wildfires and straight-line winds in Oregon. This follows the recent disaster declaration for individual assistance issued by the Federal Emergency Management Agency (FEMA).

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FEMA’s disaster declaration also allows 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]

The tax relief provided by the IRS to affected taxpayers postpones the due date for tax return filings due on or after September 7, 2020, and before January 15, 2021—including Form 990 series returns with original or extended due dates falling on November 16, 2020, until January 15, 2021.

  • For taxpayers affected by the Oregon wildfires, the due date for these exempt organizations is now January 15, 2021. Read TaxNewsFlash
  • For taxpayers in Puerto Rico affected by Tropical Storm Isaias, the due date for these exempt organizations is now November 30, 2020. Last week, the IRS announced tax relief for taxpayers in designated areas after FEMA made a similar disaster declaration regarding Tropical Storm Isaias in Puerto Rico.  Read TaxNewsFlash


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 | ruthmadrigal@kpmg.com

Preston Quesenberry | +1 202 533 3985 | pquesenberry@kpmg.com 

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