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Employer-sponsored leave-sharing programs enable employees to share their paid leave time with other employees who need additional time off.
Employer-sponsored leave-donation programs allow employees to forgo their paid leave time in exchange for cash donations made by the employer to charities.
Unless the program meets IRS guidelines, the donated leave will be taxable to the donor employees.
The IRS has approved leave sharing for medical emergencies and major disasters.
The IRS has approved leave donation for specific events, including Hurricane Matthew.
For more information on these programs, please visit www.irs.gov.
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EMPLOYEE LEAVE-SHARING AND DONATION PROGRAMS
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