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        Hurricane Harvey Client Alert: How Employers and Employees Can Help Those in Need | The National Law Review    </title>

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			  				<h3>February 12, 2018</h3>

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          <a href="/article/saxton-v-fhfa-have-fhfa-and-treasury-exceeded-their-limited-authority-under-hera">Saxton v. FHFA  - Have FHFA and the Treasury Exceeded Their Limited...</a>    
      by:     <a href="/author/logan-beirne">Logan Beirne</a>  </li>
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          <a href="/article/epa-and-corps-amend-effective-date-wotus-rule-open-door-to-legal-challenges">EPA and Corps Amend Effective Date of WOTUS Rule, Open Door to Legal...</a>    
      by:     <a href="/author/jenna-r-mandell-rice">Jenna R. Mandell-Rice</a>    
      and    <a href="/author/brent-carson">Brent Carson</a>  </li>
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          <a href="/article/finra-requests-comment-rules-applicable-to-government-securities">FINRA Requests Comment on Rules Applicable to Government Securities </a>    
      by:     <a href="/author/james-m-brady">James M. Brady</a>    
      and    <a href="/author/janet-m-angstadt">Janet  M. Angstadt </a>  </li>
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      by:     <a href="/author/kelly-s-hughes">Kelly S. Hughes</a>  </li>
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          <a href="/article/happy-25th-birthday-fmla-25-years-later-where-are-we-now">Happy 25th Birthday, FMLA! 25 Years Later – Where Are We Now? </a>    
      by:     <a href="/author/taylor-e-whitten">Taylor E. Whitten</a>  </li>
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          <a href="/article/conforming-amendments-proposed-bank-swap-margin-rules">Conforming Amendments Proposed for Bank Swap Margin Rules </a>    
      by:     <a href="/author/guy-c-dempsey-jr">Guy C. Dempsey, Jr.</a>  </li>
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      by:     <a href="/author/christopher-j-johnson">Christopher J. Johnson </a>    
      and    <a href="/author/keith-e-kopplin">Keith E. Kopplin </a>  </li>
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      and    <a href="/author/nancy-s-shilepsky">Nancy S. Shilepsky </a>  </li>
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          <a href="/article/fca-revises-list-mifid-ii-position-limits">FCA Revises List of MiFID II Position Limits </a>    
      by:     <a href="/author/carolyn-h-jackson">Carolyn H. Jackson</a>    
      and    <a href="/author/nathaniel-w-lalone">Nathaniel W. Lalone</a>  </li>
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      by:     <a href="/author/jaliz-maldonado">Jaliz Maldonado</a>  </li>
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          <a href="/article/relief-board-members-and-investors-non-payment-wages-cases">Relief for Board Members and Investors in Non-Payment of Wages Cases</a>    
      by:     <a href="/author/david-i-brody">David I. Brody</a>  </li>
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          <a href="/article/hong-kong-regulators-take-action-against-cryptocurrency-exchanges-and-icos">Hong Kong Regulators Take Action Against Cryptocurrency Exchanges And...</a>    
      by:     <a href="/author/fintech-law-watch-kl-gates">FinTech Law Watch at KL Gates</a>  </li>
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      by:     <a href="/author/carolyn-h-jackson">Carolyn H. Jackson</a>    
      and    <a href="/author/nathaniel-w-lalone">Nathaniel W. Lalone</a>  </li>
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          <a href="/article/house-committee-passes-mutual-fund-litigation-reform-act-which-would-heighten">House Committee Passes Mutual Fund Litigation Reform Act, Which Would...</a>    
      by:     <a href="/author/investment-services-group">Investment Services Group</a>  </li>
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          <a href="/article/mcad-issues-guidance-pregnant-worker-fairness-act">MCAD Issues Guidance on the Pregnant Worker Fairness Act</a>    
      by:     <a href="/author/david-i-brody">David I. Brody</a>    
      and    <a href="/author/nancy-s-shilepsky">Nancy S. Shilepsky </a>  </li>
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      by:     <a href="/author/carolyn-h-jackson">Carolyn H. Jackson</a>    
      and    <a href="/author/nathaniel-w-lalone">Nathaniel W. Lalone</a>  </li>
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      by:     <a href="/author/rebecca-b-canary-king">Rebecca B. Canary-King</a>  </li>
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      by:     <a href="/author/stephen-fairley">Stephen Fairley</a>  </li>
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      by:     <a href="/author/kathleen-dreyfus-bardunias">Kathleen Dreyfus Bardunias</a>  </li>
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          <a href="/article/antitrust-attacks-no-poach-agreements-between-employers-accelerating">Antitrust Attacks on “No-Poach” Agreements Between Employers...</a>    
      by:     <a href="/author/bruce-d-sokler">Bruce D. Sokler</a>  </li>
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          <a href="/article/house-passes-expanding-investment-opportunities-act-which-would-ease-regulatory">House Passes Expanding Investment Opportunities Act, Which Would Ease...</a>    
      by:     <a href="/author/investment-services-group">Investment Services Group</a>  </li>
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          <a href="/article/collateral-estoppel-federal-circuit-inter-partes-review-proceedings">Collateral Estoppel at the Federal Circuit for Inter Partes Review...</a>    
      by:     <a href="/author/andrew-r-cheslock">Andrew R. Cheslock</a>  </li>
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          <a href="/article/administration-s-budget-proposal-fy2019">The Administration’s Budget Proposal for FY2019</a>    
      by:     <a href="/author/eli-greenspan">Eli Greenspan</a>    
      and    <a href="/author/katie-weider">Katie Weider</a>  </li>
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          <a href="/article/sec-settles-mutual-fund-administrator-connection-calculation-inflated-net-asset">SEC Settles with Mutual Fund Administrator in Connection with...</a>    
      by:     <a href="/author/investment-services-group">Investment Services Group</a>  </li>
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      by:     <a href="/author/andrew-c-glass">Andrew C. Glass</a>    
      and    <a href="/author/daniel-f-c-crowley">Daniel F. C. Crowley</a>  </li>
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          <a href="/article/beware-bankruptcy-equity-compensation-treated-equity-not-compensation">BEWARE: In Bankruptcy, “Equity Compensation” Treated As Equity, Not...</a>    
      by:     <a href="/author/brian-j-macdonough">Brian J. Macdonough</a>  </li>
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          <a href="/article/first-circuit-casts-shadow-sunbeam">The First Circuit Casts a Shadow on Sunbeam</a>    
      by:     <a href="/author/amanda-m-blaske">Amanda M. Blaske</a>  </li>
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          <a href="/article/national-academies-sciences-engineering-and-medicine-report-recognizes-vapor">National Academies of Sciences, Engineering and Medicine Report...</a>    
      by:     <a href="/author/azim-chowdhury">Azim Chowdhury</a>    
      and    <a href="/author/adam-m-susser">Adam M. Susser </a>  </li>
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          <a href="/article/ocie-announces-2018-exam-priorities">OCIE Announces 2018 Exam Priorities</a>    
      by:     <a href="/author/investment-services-group">Investment Services Group</a>  </li>
									<li class="">  
          <a href="/article/design-patent-pto-litigation-statistics-through-january-15-2018">Design Patent PTO Litigation Statistics (through JANUARY 15, 2018)</a>    
      by:     <a href="/author/mark-w-rygiel">Mark W. Rygiel</a>  </li>
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          <a href="/article/developer-had-no-right-to-independent-counsel-based-possible-conflict-interest">Developer Had No Right to Independent Counsel Based on a Possible...</a>    
      by:     <a href="/author/jeffrey-s-crowe">Jeffrey S. Crowe </a>  </li>
									<li class="">  
          <a href="/article/sec-staff-issues-liquidity-risk-management-program-faqs">SEC Staff Issues Liquidity Risk Management Program FAQs</a>    
      by:     <a href="/author/securities-litigation-group">Securities Litigation Group</a>  </li>
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          <a href="/article/european-parliament-issues-briefing-paper-bpa">European Parliament Issues Briefing Paper on BPA</a>    
      by:     <a href="/author/packaging-law-keller-and-heckman">Packaging Law at Keller and Heckman</a>  </li>
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          <a href="/article/rigorous-rif-process-defeats-discrimination-claims">Rigorous RIF Process Defeats Discrimination Claims</a>    
      by:     <a href="/author/donald-p-lawless">Donald P. Lawless</a>  </li>
									<li class="">  
          <a href="/article/sec-staff-issues-guidance-cryptocurrency-related-holdings">SEC Staff Issues Guidance on Cryptocurrency-related Holdings </a>    
      by:     <a href="/author/securities-litigation-group">Securities Litigation Group</a>  </li>
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          <a href="/article/11th-circuit-affirms-dismissal-ex-nfl-coach-s-defamation-action">11th Circuit Affirms Dismissal of Ex-NFL Coach's Defamation...</a>    
      by:     <a href="/author/charles-d-tobin">Charles D. Tobin </a>    
      and    <a href="/author/daniel-l-delnero">Daniel L. Delnero</a>  </li>
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          <a href="/article/say-pay-hasn-t-gone-way-under-tax-reform-reminds-iss">“Say on Pay” Hasn’t Gone A-Way Under Tax Reform, Reminds ISS*</a>    
      by:     <a href="/author/amy-i-pandit">Amy I. Pandit</a>    
      and    <a href="/author/patrick-rehfield">Patrick Rehfield</a>  </li>
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          <a href="/article/patent-marking-basics">Patent Marking Basics</a>    
      by:     <a href="/author/mark-w-rygiel">Mark W. Rygiel</a>    
      and    <a href="/author/james-buchanan-camden">James Buchanan Camden</a>  </li>
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          <a href="/article/telecom-alert-kari-s-law-annual-cpni-certifications-due-annual-911-report-airwaves">Telecom Alert – Kari's Law; Annual CPNI Certifications Due;...</a>    
      by:     <a href="/author/c-douglas-jarrett">C. Douglas Jarrett</a>    
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			  				<h3>February 10, 2018</h3>

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			<h1>Hurricane Harvey Client Alert: How Employers and Employees Can Help Those in Need</h1>
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</div><p class="heading-brief rtejustify">A variety of tax-favored vehicles exist for employers and their employees to donate cash or even accrued leave to assist those impacted by Hurricane Harvey’s devastation.</p>
<p class="rtejustify">In the wake of Hurricane Harvey and the resulting devastation to significant portions of Texas and Louisiana, many employers have expressed an interest in providing disaster relief assistance to employees and others adversely impacted by the hurricane and resulting floods.</p>
<p class="rtejustify">We describe  four types of employer-sponsored relief programs that allow employers to provide assistance on a tax-advantaged basis:</p>
<ol><li>
<p class="rtejustify">Charitable leave donation programs</p>
</li>
<li>
<p class="rtejustify">Disaster assistance leave banks</p>
</li>
<li>
<p class="rtejustify">Qualified disaster relief programs</p>
</li>
<li>
<p class="rtejustify">Employer-sponsored charitable organizations</p>
</li>
</ol><p class="rtejustify"> The first program is targeted at broad-based relief to victims of disasters like Hurricane Harvey, and the last three programs are methods to assist an employer’s own employees who have been directly impacted by this major disaster.</p>
<p class="rtejustify">The key features of these programs are as follows:</p>
<h3 class="rtejustify">Charitable Leave Donation Programs—Employee Donation of Cash Value of Leave to Charities</h3>
<p class="rtejustify">One of the most popular, cost-effective, and easiest tax-favored programs to help those impacted by disasters such as Hurricane Harvey is to create an employer-sponsored program that permits employees to donate vacation, sick, or personal leave in exchange for employer contributions to charitable organizations that are providing relief to disaster victims. IRS guidance is imminent and is expected to confirm that charitable leave contribution programs can be used to benefit charities assisting victims of Hurricane Harvey. Once this guidance is released, Morgan Lewis will immediately release detailed information to help employers establish these programs.</p>
<p class="rtejustify">These tax-favored programs allow employees to donate the cash value of unused leave—paid through the employer—to charities that provide assistance to the victims of major disasters like Hurricane Harvey. The donations are made on a pretax basis, meaning that the amounts are exempt from income taxes and Federal Insurance Contributions Act (FICA) taxes, resulting in a higher donation value to the charity. The employer, in turn, deducts the amounts as charitable contributions (subject to the applicable limitations) or as business expenses and reduces its FICA tax liability.</p>
<h3 class="rtejustify">Disaster Assistance Leave Banks—Employee Donations of Leave to Impacted Employees</h3>
<p class="rtejustify">An employee leave bank is a method to donate leave to affected coworkers in addition to or in lieu of charitable leave donations. Employees can deposit unused leave into the leave bank, which can be used by coworkers who have exhausted or will exhaust their paid leave to address an illness, family crisis, or a disaster such as Hurricane Harvey.</p>
<p class="rtejustify">The additional leave taken by the affected coworkers to address issues such as illness, death, or loss of home attributable to Hurricane Harvey would be taxed as compensation, but the coworker donating the leave would not be taxed. Although leave banks are used with some regularity by the IRS and other government entities, leave banks are not widely used in the private sector. The programs were expanded in the wake of Hurricane Katrina and can be used for those who are victims of Hurricane Harvey.</p>
<h3 class="rtejustify">Qualified Disaster Relief Payments—Direct Employer Donations to Impacted Employees</h3>
<p class="rtejustify">A “qualified disaster relief program” is a program that employers can establish to allow both the employer and coworkers to assist employees affected by “qualified disasters” like Hurricane Harvey. A qualified disaster relief payment provides tax benefits for the employer in the form of a business expense deduction and FICA exclusion, and to the employee in the form of income and FICA exclusions.</p>
<p class="rtejustify">A “qualified disaster” is broadly defined to include any federally declared disaster—not just disasters of Hurricane Harvey’s magnitude. Employers that wish to provide qualified disaster relief payments to employees must make such payments only for reasonable and necessary unreimbursed expenses attributable to the qualified disaster. As such, employers should adopt a written policy limiting the use of funds to actual losses. Other tax considerations may apply depending on an employer’s specific facts and circumstances.</p>
<h3 class="rtejustify">Employer-Sponsored Charitable Organizations</h3>
<p class="rtejustify">Large employers have several options for providing disaster assistance to employees through employer-sponsored charitable organizations. These include the following:</p>
<h4 class="rtejustify"> <br /><em>Employer-Sponsored Public Charity</em></h4>
<p class="rtejustify">Employer-sponsored public charities can provide a broad range of assistance to employees impacted by Hurricane Harvey. Employer-sponsored public charities must receive financial support from many diverse sources (e.g., employees of the company)—not just the employer. Employees making donations to the charity to assist coworkers receive a charitable contribution deduction, and the assistance payments received by the coworkers are excludable from income.</p>
<p class="rtejustify">There are three principal requirements for providing employee assistance through an employer-sponsored public charity:</p>
<ol><li>
<p class="rtejustify">The relief program generally must be available to employees affected by current and future disasters or emergency hardships.</p>
</li>
<li>
<p class="rtejustify">The charity’s recipients must be selected based on an objective determination of need.</p>
</li>
<li>
<p class="rtejustify">Recipients must be selected by an independent selection committee, which cannot include senior management of the company but can include retired employees or human resources personnel.</p>
</li>
</ol><p class="rtejustify"> A company seeking to establish an employer-sponsored public charity to assist employees affected by Hurricane Harvey as well as future disasters or other hardships can set up a charity and begin collecting contributions in as little as a single day. Tax-exempt status is retroactive to the incorporation date, so the exemption application can be filed with the IRS after formation.</p>
<h4 class="rtejustify"> <em>Employer-Sponsored Donor-Advised Funds</em></h4>
<p class="rtejustify">Donor-advised funds (DAFs) are charitable accounts sponsored by and maintained at local community foundations or national charitable organizations, over which donors have advisory privileges. Although DAFs generally cannot be used to make payments to individuals, there is a special rule that permits certain types of DAFs to make payments to victims of qualified disasters. Such DAFs must meet the requirements set forth above for employer-sponsored public charities. In addition, the recipients cannot include the employer’s officers, directors, or members of the selection committee, and the DAF must maintain records that establish the recipients’ need for the disaster assistance provided.</p>
<h4 class="rtejustify"> <em>Employer-Sponsored Private Foundations </em></h4>
<p class="rtejustify">A final charitable tool for large employers is to make payments through a corporate foundation. As a general rule, corporate private foundations cannot make charitable assistance payments to employees of the sponsoring company. However, there is an exception for assistance to employees affected by a qualified disaster such as Hurricane Harvey, as long as the requirements set forth above for DAFs and employer-sponsored public charities also are met. If such requirements are met, the corporate foundation’s payments to company employees in response to a qualified disaster will be treated as made for charitable purposes, will not result in an act of self-dealing, and therefore will not result in taxable compensation to the employees.</p>
				
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  <div class="views-field views-field-title">        <span class="field-content"><a href="/author/david-r-fuller"><strong>David R. Fuller</strong></a></span>  </div>  
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	<strong>David R. Fuller is a partner in Morgan Lewis’s Employee Benefits and Executive Compensation Practice.</strong> Mr. Fuller focuses his practice on tax planning and tax controversy matters involving employment taxes, fringe benefits, and contingent workforces, and he regularly advises Fortune 500 companies on these matters. He is recognized as an authority on matters involving payroll taxes, including worker classification, Section 530 relief, Section 3121(v), social security taxes, independent contractors, income tax withholding, supplemental unemployment compensation benefit...</p></div>  </div>  
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  <div class="views-field views-field-field-author-bio">        <div class="field-content"><p><strong>Celia Roady is a partner in Morgan Lewis's Tax Practice. </strong>Ms. Roady focuses her practice on tax and governance issues affecting tax-exempt organizations, including charities, foundations, colleges and universities, museums, and other nonprofit organizations. She was recently appointed by the Internal Revenue Service to be a member of its Advisory Committee on Tax-Exempt and Government Entities for 2010–2012. She has also been named by <em>Legal Times</em> as one of Washington, D.C.'s "leading lawyers" in the tax field and is listed in <em>Chambers USA: America's Leading Lawyers for Business</em> (2005–2011) and <em>The Best Lawyers in America</em> (2007–2012). </p>
<p>Celia Roady counsels tax-exempt organizations on tax and governance issues. Charities, foundations, colleges and universities, museums, and other nonprofits are among her clients. She regularly advises private foundations and public charities on operational and programmatic issues, including the structuring of complex grants, program-related investments, joint ventures and collaboration arrangements. Tax-exempt organizations turn to Celia for advice on issues such as executive compensation, private foundation excise taxes, unrelated business income, corporate sponsorships, lobbying and campaign intervention, and board governance practices. Celia regularly represents tax-exempt organizations in Internal Revenue Service (IRS) audits, as well as seeking IRS rulings and determinations.</p>
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  <div class="views-field views-field-title-2">        <span class="field-content"><a href="/author/samantha-e-souza"><strong>Samantha E. Souza</strong></a></span>  </div>  
  <div class="views-field views-field-field-author-pic">        <div class="field-content"><a href="http://www.natlawreview.com/author/samantha-e-souza" title="Samantha Souza, Mogran Lewis, fringe benefits lawyer, payroll tax attorney, executive compensation legal counsel, labor representation, employment law"><img src="https://www.natlawreview.com/sites/default/files/styles/110x146/public/Presentation1_26.jpg?itok=HYIxuSaa" width="110" height="146" alt="Samantha Souza, Mogran Lewis, fringe benefits lawyer, payroll tax attorney, executive compensation legal counsel, labor representation, employment law" /></a></div>  </div>  
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<h3 class="rtejustify">Education Background:</h3>
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<p class="rtejustify">Georgetown University Law Center, 2013, LL.M.</p>
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