“Qualified disaster” declaration allowing employer-sponsored charities to provide relief (California, Louisiana)

“Qualified disaster” declaration

The IRS today issued releases announcing tax relief for taxpayers in Louisiana affected by Hurricane Delta that began on October 6, 2020, and for taxpayers in California affected by wildfires that began September 4, 2020. This follows the recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency (FEMA).

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Read the IRS releases—IR-2020-236 and IR-2020-237

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 taxpayers affected by the hurricane postpones the due date for tax return filings due on or after October 6, 2020, and before January 15, 2021—including Form 990 series returns with original or extended due dates falling on November 16, 2020—until February 16, 2021. Read TaxNewsFlash

  • The tax relief provided by the IRS to taxpayers affected by the wildfires postpones the due date for tax return filings due on or after September 4, 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. 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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