
<!DOCTYPE html>

<html>
<head>
    <title>
IRS Tax Treatment Hurricane Victim Donations Leave-based Donation Programs    </title>
    <meta http-equiv="X-UA-Compatible" content="IE=Edge,chrome=1">
    <meta name="viewport" content="width=device-width">

        <meta name="description" content="In response to hurricane victim donations, the IRS released guidance on the tax treatment of leave-based donation programs adopted by employers. Employees can forgo vacation, sick, or personal leave in exchange for cash payments that the employer makes to qualifying charities." />


    <link rel="icon" type="image/png" href="/favicon.ico" />
    <meta name="keywords" content="Tax" />

    <meta property="og:title" content="Employer Leave-Based Donation Programs to Aid Hurricane Victims" />

        <meta property="og:image:secure_url" content="https://www.eisneramper.com/globalassets/services/advisory/advisory-ab.jpg" />

        <meta property="og:image" content="http://www.eisneramper.com/globalassets/services/advisory/advisory-ab.jpg" />

    <meta property="og:description" content="In response to the extreme need for relief for victims of Hurricanes and Tropical Storms Harvey and Irma, the IRS has released guidance on the treatment of leave-based donation programs adopted by employers." />
    <meta property="og:url" content="https://www.eisneramper.com/leave-donation-hurricane-0917/" />
    <meta property="og:site_name" content="EisnerAmper" />
    <meta property="og:type" content="article" />

    <link rel="canonical" href="https://www.eisneramper.com/leave-donation-hurricane-0917/" />

     

    <link rel="stylesheet" href="https://maxcdn.bootstrapcdn.com/font-awesome/4.7.0/css/font-awesome.min.css">
    <link href="/core/compiled/styles.css?version=EisnerProd-0.1.20180214.2-eisner20180214" rel="stylesheet" />
    <script src="https://use.typekit.net/rvk0ljs.js"></script>
    <script>try { Typekit.load({ async: false }); } catch (e) { }</script>

    
<link rel='stylesheet' type='text/css' data-epiforms-resource='EPiServerForms.css' href='/WebResource.axd?d=SCO7qT_5pDhf3XjiD7wFulRK9aWCSO5Mv8nlu7HYibk1NGz_Vd-qWs9EnLmymopltuoHHvwzvHUqtVpiPpCDCP14Ua6BM9KpyEKS_4pa2fMyQWtLRbbjUUmgALpHvQM_ZKLF43GutGu_qNfxupDgYdLlldoKbiQT7nvFIfsxBvY79wukSoaL6wszJgAo14pq0&t=636542465360000000' />

<script type="text/javascript">
var epi = epi||{}; epi.EPiServer = epi.EPiServer||{}; epi.EPiServer.Forms = epi.EPiServer.Forms||{};
epi.EPiServer.Forms.InjectFormOwnJQuery = true;epi.EPiServer.Forms.OriginalJQuery = typeof jQuery !== 'undefined' ? jQuery : undefined;
</script>
<script type="text/javascript" src="/WebResource.axd?d=Wdb1uxjTH5NEn7A2ATruw4hEVOHi_ZxsFhabDqVBgqIxb93qQXFQsy3ixfRsZ_XgZk4EeBWEYIvGZaLbMs6bX6PGmyIMN0W-FdyuZFs8l9oNcyctw8G36YbPBzuAKIXVg_VQUCVSxYwfBZBpvEBdoD_6GIOd6vXo4y4f_DH79eYZNOFI6kAdCrFExWkQOAuX0&t=636542465360000000"></script>
<script type="text/javascript">
/* 
This EPiServerForms_prerequisite.js TEMPLATE will be compiled with serverside values and injected into ViewMode page
We reuse the existed global var epi from EPiServer CMS, if any. It will init/grab the epi object, and init epi.EPiServer.Forms object
*/

// (by default) Forms's jQuery will be injected right before this file. From now on, we refer Forms own jQuery as $$epiforms.
// after this code, the object $ and jQuery will revert back to its original meaning in original library (Alloy jQuery or other lib).

// Our clients' sites may include their own Jquery version (e.g. a higher version for some special functionalities), which leads to unexpected conflicts with ours.
// To avoid this, we use jQuery.noConflict()  to set up $$epiforms as an allias for our jquery and then, revert Jquery allias to clients' by using 
// epi.EPiServer.Forms.OriginalJQuery whose value is set up as Jquery at the beginning in FormBlockController.
// This also allows us to extend our own Jquery's functionalities without causing further conflicts. 

var $$epiforms = epi.EPiServer.Forms.InjectFormOwnJQuery ? jQuery.noConflict() : jQuery;
jQuery = epi.EPiServer.Forms.OriginalJQuery;
delete epi.EPiServer.Forms.OriginalJQuery;
(function () {    
    $$epiforms.extend(true, epi.EPiServer, {
        CurrentPageLink: '11455',
        CurrentPageLanguage: 'en',
        Forms : {
            Utils:{}, Data:{}, Extension:{},
            $: $$epiforms,  // save our own link to our own jQuery
            ThrottleTimeout: 500,  // miliseconds
            ExternalScriptSources: ["/util/EPiServer.Forms.Samples/ClientResources/ViewMode/jquery-ui.modified.js","/util/EPiServer.Forms.Samples/ClientResources/ViewMode/datetimepicker.modified.js","/util/EPiServer.Forms.Samples/ClientResources/ViewMode/EPiServerFormsSamples.js","https://www.google.com/recaptcha/api.js?onload=initRecaptchaElements&render=explicit&hl=en"],
            ExternalCssSources: ["/util/EPiServer.Forms.Samples/ClientResources/ViewMode/EPiServerFormsSamples.css","/util/EPiServer.Forms.Samples/ClientResources/ViewMode/jquery-ui.min.css","/util/EPiServer.Forms.Samples/ClientResources/ViewMode/jquery-ui.structure.min.css","/util/EPiServer.Forms.Samples/ClientResources/ViewMode/jquery-ui.theme.min.css"],
            UploadExtensionBlackList: 'asp,aspx,asa,ashx,asmx,bat,chm,class,cmd,com,config,dll,exe,hta,htr,htw,jse,json,lnk,mda,mdb,msc,msh,pif,printer,ps1,ps2,reg,rem,scf,scr,sct,shtm,shtml,soap,stm,svc,url,vb,vbe,vbs,vsix,ws,wsc,wsf,wsh,xamlx,htm,html,js,jar',
            Messages: {"viewMode":{"malformStepConfiguration":"Improperly formed FormStep configuration. Some steps are attached to pages, while some steps are not attached, or attached to content with no public URL.","commonValidationFail":"This element value is not valid."},"fileUpload":{"overFileSize":"The upload file size should be less than {0} MB.","invalidFileType":"The upload file format is not allowed or not supported.","postedFile":"(Previous posted file - {0})"}},
            LocalizedResources: {"samples":{"criteria":{"formcriterion":{"category":"Episerver Forms","displayname":"Submitted Form","description":"Checks for form submission by the visitor.","submissionstatus":"Submission status","selectedform":"Selected form"},"submittedvaluecriterion":{"category":"Episerver Forms","displayname":"Submitted Form Value","description":"Checks for form submission value by the visitor.","selectedform":"Selected form","selectedfield":"Selected field","condition":"Condition","value":"Value"}},"datetimepickertype":{"datepicker":"Date picker","timepicker":"Time picker","datetimepicker":"Date time picker"},"confirmationdialog":{"title":"Summary","buttons":{"ok":"OK","cancel":"Cancel"}},"editview":{"requirejs":"JavaScript is required to display reCAPTCHA."},"messages":{"imagesubmitbutton":{"initializationmessage":"This is an image submit button. Please, choose an image for it."}}},"validators":{"episerver.forms.samples.implementation.validation.datetimevalidator":{"displayname":"Datetime validator","message":"Enter a valid date time in {0} hh:mm format."},"episerver.forms.samples.implementation.validation.datevalidator":{"displayname":"Date validator","message":"Enter a valid date in {0} format."},"episerver.forms.samples.implementation.validation.timevalidator":{"displayname":"Time validator","message":"Enter a valid time, e.g. 10:20 AM."},"episerver.forms.samples.implementation.validation.recaptchavalidator":{"displayname":"Recaptcha validator","message":"Invalid captcha value."},"episerver.forms.implementation.validation.requiredvalidator":{"displayname":"Required","message":"This field is required."},"episerver.forms.implementation.validation.regularexpressionvalidator":{"displayname":"Regular expression","message":"This field should be in \"{0}\" format."},"episerver.forms.implementation.validation.captchavalidator":{"displayname":"Captcha","message":"Enter the characters you see in the picture."},"episerver.forms.implementation.validation.allowedextensionsvalidator":{"displayname":"Allowed extensions","message":"The upload file format is not allowed or not supported.","allowedextensionsmessage":"The upload file format is not allowed or not supported. File format should be: {0}."},"episerver.forms.implementation.validation.maxfilesizevalidator":{"displayname":"Max file size","message":"The upload file size should be less than {0} MB."},"episerver.forms.implementation.validation.emailvalidator":{"displayname":"Email","message":"Enter a valid email address."},"episerver.forms.implementation.validation.urlvalidator":{"displayname":"Url","message":"Enter a valid URL."},"episerver.forms.implementation.validation.dateddmmyyyyvalidator":{"displayname":"Date (DD/MM/YYYY)","message":"Enter a date in the DD/MM/YYYY format."},"episerver.forms.implementation.validation.datemmddyyyyvalidator":{"displayname":"Date (MM/DD/YYYY)","message":"Enter a date in the MM/DD/YYYY format."},"episerver.forms.implementation.validation.dateyyyymmddvalidator":{"displayname":"Date (YYYY-MM-DD)","message":"Enter a date in the YYYY-MM-DD format."},"episerver.forms.implementation.validation.numericvalidator":{"displayname":"Numeric","message":"Enter a valid number."},"episerver.forms.implementation.validation.integervalidator":{"displayname":"Integer","message":"Enter a valid integer."},"episerver.forms.implementation.validation.positiveintegervalidator":{"displayname":"Positive integer","message":"Enter a valid positive integer."},"elementselfvalidator":{"unexpectedvalueisnotaccepted":"Unexpected value is not accepted."}},"contenttypescomponent":{"title":"Form Elements","description":"Show all content types of Episerver Forms"},"formscomponent":{"title":"Forms","description":"Manage forms for the website","command":{"create":{"label":"New form"},"viewdata":{"label":"Form submissions"}},"messages":{"nocontent":"This folder does not contain any forms."}},"formdataview":{"name":"Form submissions","description":"View form submissions","heading":"Form submissions","begindate":"From date","enddate":"To date","search":"Search","nodata":"There is no data","export":"Export as ...","exportasxml":"XML","exportasxmldesc":"Export form data in XML format","exportascsv":"CSV","exportascsvdesc":"Export form data in CSV format","exportasjson":"JSON","exportasjsondesc":"Export form data in JSON format","finalizedonly":"Finalized Only","deleteselecteditems":"Delete","deleteconfirmation":"Do you want to delete the selected items?","nopostid":"No post Id for deleting.","couldnotgetassociateform":"Could not get associate Form.","deletesuccessful":"Successfully deleted post data.","accessdenied":"You do not have permission to view this data.","submittime":"Time","submituser":"By user","hostedpage":"Submitted from","finalizedsubmission":"Finalized"},"formscontentarea":{"emptyactions":{"actions":{"createnewformselement":"browse"},"template":"You can drop form elements here or {createnewformselement}.","templatewithoutcreate":"You can drop content here."}},"fieldselector":{"title":"Select dependent field"},"submissionactors":{"episerver.forms.implementation.actors.callwebhookaftersubmissionactor":{"displayname":"Trigger webhook after form submission"},"episerver.forms.implementation.actors.sendemailaftersubmissionactor":{"displayname":"Send email after form submission"}},"visitordatasources":{"episerver.forms.implementation.visitordata.ipaddressvisitordatasource":{"displayname":"IP Address"},"episerver.forms.implementation.visitordata.geovisitordatasource":{"displayname":"Geo","properties":{"city":"City","country_code":"Country code","country_name":"Country name","ip":"IP","latitude":"Latitude","longitude":"Longitude","metro_code":"Metro code","region_code":"Region code","region_name":"Region name","time_zone":"Time zone","zip_code":"Zip code"}},"episerver.forms.implementation.visitordata.profilevisitordatasource":{"displayname":"Profile","properties":{"address":"Address","zipcode":"Zip code","locality":"Locality","email":"Email","firstname":"First name","lastname":"Last name","language":"Language","country":"Country","company":"Company","title":"Title"}},"episerver.forms.implementation.visitordata.useragentvisitordatasource":{"displayname":"User agent","properties":{"ismobiledevice":"Is mobile","useragent":"User agent"}},"episerver.forms.implementation.visitordata.visitorgroupvisitordatasource":{"displayname":"Visitor groups","properties":{"id":"Id","name":"Name"}}},"messages":{"fileupload":{"overfilesize":"The upload file size should be less than {0} MB.","invalidfiletype":"The upload file format is not allowed or not supported.","postedfile":"(Previous posted file - {0})"},"formsubmission":{"outdatedforminit":"Your current session for viewing the form is expired. Refresh your page to continue.","requirelogin":"You must be logged in to submit the form.","denymultisubmit":"You already submitted this form.","submitsuccess":"Submit successful.","validationfailformat":"Validation failed on \"{0}\" field: {1}","thereisnoformguid":"Submit data FAILED: there is no Form's Guid.","couldnotgetform":"Submit data FAILED: could not get Form with Id = {0}.","submitcancelled":"TECHNICAL INFO: Submitting process is cancelled. Reason: "}},"dependcondition":{"notapplicable":"Not applicable","matchregularexpression":"Match with regular expression","equals":"Equals","notequals":"Not equals","contains":"Contains","notcontains":"Not contains"},"imagechoiceitems":{"emptyactions":{"actions":{"createnewitem":"Create a link to an image"},"template":"Drop image content here.<br/>You also can {createnewitem}."},"menutooltip":"Display menu"},"editview":{"notconfigured":"Not configured yet","insertplaceholder":"Insert placeholder","selectanitem":"Select an item","externalsystems":"External system field mapping","connecteddatasource":"Connect to Datasource","createemailtemplate":"Create email template","editemailtemplate":"Edit email template","addwebhook":"Add webhook","editwebhook":"Edit webhook","selectpage":"Select page","usemanualinput":"Use manual input","errorconditionalstepcannotcontainrequiredelement":"This Form step should not depend on other elements because it contains mandatory element [{0}].","cannotbuildformmodel":"Cannot build the form. You cannot use FormContainerBlock as a property. You can render a form in a ContentArea only."},"viewmode":{"stepnavigation":{"previous":"Previous step","next":"Next step","page":"Step"},"untitled":"Untitled","selection":{"selectanoption":"-- Select an option --","selectoptions":"-- Select options --"},"reset":"Reset form","submit":"Submit","refreshcaptcha":"Refresh captcha","captchalabel":"Word verification","malformstepconfigruation":"Improperly formed FormStep configuration. Some steps are attached to pages, while some steps are not attached, or attached to content with no public URL.","commonvalidationfail":"This element value is not valid.","readonlymode":"Read-only mode. Submitted data is not saved."},"contentediting":{"optionitem":{"caption":"Choice","value":"Value","checked":"Checked by default","containsinvalidcharacter":"Comma (,) character is not allowed."},"emailtemplateactor":{"fromemail":"From","fromemaildescription":"Email address to send from","toemails":"To","toemailsdescription":"Email address to send to, or name of a form field with the email address (for confirmation emails)","subject":"Subject","subjectdescription":"Subject line for the email. You can use #FIELDNAME# to insert values from the form.","body":"Message","bodydescription":"The body of the email. You can insert values from the form with #FIELDNAME#, or show a summary listing of the form fields with #SUMMARY."},"webhookactor":{"url":"Webhook URL","urldescription":"Webhook URL to send data payload to (http or https protocol).","jsonformat":"POST data in JSON format"},"validation":{"greaterthanequaltoerrorformat":"The {0} must be >= {1}'s value.","lessthanequaltoerrorformat":"The {0} must be <= {1}'s value.","inrangeerrorformat":"\"{0}\" is not a valid value for {1}. Only number is allowed and {1} must be in range of [{2} - {3}]'s value.","stepinrangeerrorformat":"The {0} must be >= 1 and <= {2} - {1} value.","positiveinteger":"Only a positive number is allowed."}}}
        }
    });
})();

</script>


<script type="text/javascript">

	var _gaq = _gaq || [];
	_gaq.push(['_setAccount', 'UA-11858386-2']);
	_gaq.push(['_trackPageview']);

	(function () {
		var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true;
		ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js';
		var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s);
	})();

</script>

<meta name="msvalidate.01" content="3253536B1B0B47EB4A32AC10C5074BED" />


</head>
<body>
    
    <div class="page">
<div class="header">
    <div class="logo">
        <a class="logo-link" href="/">    <img src="/globalassets/logo.png" class="logo-image" />
</a>
    </div>
    <div class="menu">
        <div class="menu-overlay"></div>
        <label for="menu-toggle-check" class="menu-toggle">
            <i class="fa fa-bars fa-2x"></i>
            <i class="fa fa-close fa-2x"></i>
        </label>
        <input type="checkbox" id="menu-toggle-check" />
        <div class="menu-panel" id="menu-panel">
            <nav class="utility-menu">
                    <ul>
            <li>
                <a href="/careers/">Careers</a>
            </li>
            <li>
                <a href="/forms/contact-us/">Contact Us</a>
            </li>
    </ul>

            </nav>
            <nav class="main-menu">
                

    <ul class="top-level">
            <li >
                <a href="/about-us/" target=""><span>About</span></a>
                
                    <ul class="level-2">
                            <li >
                                <a href="/about-us/professional-directory/" target="">Professional Directory</a>
                            </li>
                            <li >
                                <a href="/locations/" target="">Locations</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/new-york-city-ny/" target="">New York City, NY</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/syosset-ny/" target="">Syosset, NY</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/sacramento-ca/" target="">Sacramento, CA</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/san-francisco-ca/" target="">San Francisco, CA</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/stamford-ct/" target="">Stamford, CT</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/fort-lauderdale-fl/" target="">Fort Lauderdale, FL</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/miami-fl/" target="">Miami, FL</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/boston-ma/" target="">Boston, MA</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/iselin-nj/" target="">Iselin, NJ</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/princeton-nj/" target="">Princeton, NJ</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/eisneramper-philadelphia-pa/" target="">Philadelphia, PA</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/eisneramper-dallas-tx/" target="">Dallas, TX</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/tel-aviv-israel/" target="">Tel Aviv, Israel</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/eisneramper-culture/" target="">Culture at EisnerAmper</a>
                            </li>
                            <li >
                                <a href="/eisneramper-cares/" target="">EisnerAmper Cares</a>
                            </li>
                            <li >
                                <a href="/friends-of-firm/" target="">Friends of the Firm</a>
                            </li>
                            <li >
                                <a href="/global-reach/" target="">Global Reach</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/global-reach/allinial-global/" target="">Allinial Global </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/asia-practice-group/" target="">Asia Practice Group </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/eisneramper-global/" target="1">EisnerAmper Global</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/international_services/" target="">International Services </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/international-wealth-advisory-services/" target="">International Wealth Advisory Services </a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                    </ul>
                            </li>
                    </ul>
            </li>
            <li >
                <a href="/services/" target=""><span>Services</span></a>
                
                    <ul class="level-2">
                            <li >
                                <a href="/accounting-audit/" target="">Accounting &amp; Audit</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/audit_assurance/" target="">Audit &amp; Assurance </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/transaction-technical-accounting/" target="">Technical Accounting Advisory Services </a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/employee_benefit_plan_audit/" target="">Employee Benefit Plan Audit</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/outsourced_finance_and_accounting/" target="">Outsourced Finance &amp; Accounting </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/business-process-outsourcing/" target="">Business Process Outsourcing (BPO)</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/outsourced-controller/" target="">Outsourced Controller</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/outsourced-cfo/" target="">Outsourced CFO</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/accounting-services/" target="">Private Business Accounting</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/royalty_audit/" target="">Royalty Audit &amp; Contract Compliance </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/advisory/" target="">Advisory</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/bankruptcy-restructuring/" target="">Bankruptcy &amp; Restructuring </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/creditor_services/" target="">Creditor Services </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/distressed_company_services/" target="">Distressed Company Services </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/fiduciary_services/" target="">Fiduciary Services </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/investigative_services/" target="">Investigative Services </a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/benchmarking-studies/" target="">Benchmarking Services</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/family-business-services/" target="">Center for Family Business Excellence</a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/ownership-leadership-transition/" target="">Ownership/Leadership Transition</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/family-transition/" target="">Family Transition</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/business-transition/" target="">Business Transition</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/consulting-services/" target="">Consulting Services </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/anti_money_laundering/" target="">Anti-Money Laundering </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/cyber_security_services/" target="">Cybersecurity Services</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/consulting_services/enterprise_risk_management/" target="">Enterprise Risk Management </a>
                                                                
                                                                    <ul class="level-5">
                                                                            <li >
                                                                                <a href="/consulting_services/erm/managing_risks/" target="">Managing Risks </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/consulting_services/erm/risk_identification/" target="">Risk Identification and Assessment </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/consulting_services/erm/methodology/" target="">Evolution of ERM Methodolgy </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/consulting_services/erm/starting_program/" target="">Starting an ERM Program </a>
                                                                                

                                                                            </li>
                                                                    </ul>
                                                            </li>
                                                            <li >
                                                                <a href="/consulting_services/internal_audit/" target="">Internal Audit </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/it-internal-audit/" target="">IT Internal Audit</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/sarbanes-oxley-section-404/" target="">Sarbanes-Oxley Compliance</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/ssae-16/" target="">SSAE 16 </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/consulting_services/technology_risk/" target="">Technology Advisory</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/corporate_finance/" target="">Corporate Finance </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/disaster-advisory/" target="">Disaster Advisory</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/global-compliance-regulatory-solutions/" target="">Global Compliance &amp; Regulatory Solutions</a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/banking-capital-markets/" target="">Banking &amp; Capital Markets</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/compliance-regulatory-asset-management/" target="">GCRS - Asset Management</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/wealth_management_corporate_benefits/" target="">EisnerAmper - Wealth Management &amp; Corporate Benefits</a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/personal_wealth_advisors/corporate_benefits/" target="">Corporate Benefits Plan </a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/employee_benefit_plan_advisory/" target="">Employee Benefit Plan Advisory</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/federal_government_contracting/" target="">Federal Government Contracting </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/forensic_litigation_valuation_services/" target="">Forensic, Litigation &amp; Valuation Services </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/valuation/" target="">Business Valuation </a>
                                                                
                                                                    <ul class="level-5">
                                                                            <li >
                                                                                <a href="/estate-and-gift/" target="">Estate &amp; Gift </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/financial-reporting/" target="">Financial Reporting </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/intellectual-property-valuation/" target="">Intellectual Property Valuation </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/matrimonial-disputes/" target="">Matrimonial Disputes </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/valuation-mergers-acquistion/" target="">Mergers &amp; Acquisitions </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/shareholder-disputes/" target="">Shareholder Disputes </a>
                                                                                

                                                                            </li>
                                                                    </ul>
                                                            </li>
                                                            <li >
                                                                <a href="/forensic_investigations/" target="">Forensic Investigations </a>
                                                                
                                                                    <ul class="level-5">
                                                                            <li >
                                                                                <a href="/estate_litigation_services/" target="">Estate Litigation </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/forensic_technology_investigations/" target="">Forensic Technology Investigations</a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/fraud_investigations/" target="">Fraud Investigations </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/insurance-claims/" target="">Insurance Claims </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/integrity-oversight-monitoring/" target="">Integrity Oversight Monitoring </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/internal-control-monitoring/" target="">Internal Control Monitoring &amp; Assessment </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/white-collar-investigation/" target="">White Collar Investigation </a>
                                                                                

                                                                            </li>
                                                                    </ul>
                                                            </li>
                                                            <li >
                                                                <a href="/litigation-services/" target="">Litigation Services </a>
                                                                
                                                                    <ul class="level-5">
                                                                            <li >
                                                                                <a href="/alternate_dispute_resolution/" target="">Alternative Dispute Resolution </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/commercial_litigation/" target="">Commercial Litigation </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/construction_litigation_services/" target="">Construction Litigation </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/litigation-damages/" target="">Damages </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/insurance_disputes_and_claims/" target="">Insurance Litigation </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/intellectual-property-disputes/" target="">Intellectual Property Disputes </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/post_acquisition_disputes/" target="">Post Acquisition Disputes </a>
                                                                                

                                                                            </li>
                                                                    </ul>
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/transaction-advisory-services/" target="">Transaction Advisory Services</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/tax-services/" target="">Tax</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/accounting-for-income-taxes/" target="">Accounting for Income Taxes </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/international-tax-services/" target="">International Tax Services </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/mergers-acquisitions-divestiture/" target="">Merger, Acquisition &amp; Divestiture Services</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/net-operating-loss-carryforwards-section-382/" target="">Net Operating Loss Carryforwards (Section 382)</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/personal_wealth_advisors/" target="">Personal Wealth Advisors </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/athletes-and-entertainers/" target="">Athletes &amp; Entertainers</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/family_office/" target="">Family Office </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/international_wealth_advisory_services/" target="">International Wealth Planning</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/investment_advisory_services2/" target="">EisnerAmper Wealth Advisors LLC</a>
                                                                
                                                                    <ul class="level-5">
                                                                            <li >
                                                                                <a href="/comprehensive_financial_planning/" target="">Comprehensive Financial Planning </a>
                                                                                

                                                                            </li>
                                                                            <li >
                                                                                <a href="/investment_advisory_service/" target="">Investment Advisory Services </a>
                                                                                

                                                                            </li>
                                                                    </ul>
                                                            </li>
                                                            <li >
                                                                <a href="/lgbt_individual_and_alternative_family_services/" target="">LGBT Individual &amp; Alternative Family Planning</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/trust-and-estate-services/" target="">Trust &amp; Estate Planning</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/tax_services/state_local_tax/" target="">State &amp; Local Tax </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/tax-controversy-advocacy/" target="">Tax Controversy &amp; Advocacy</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/transfer-pricing/" target="">Transfer Pricing</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                    </ul>
            </li>
            <li >
                <a href="/industries/" target=""><span>Industries</span></a>
                
                    <ul class="level-2">
                            <li >
                                <a href="/construction/" target="">Construction </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/construction/construction_accounting_services/" target="">General Contractors &amp; Construction Management</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/construction_contractors_accounting_services/" target="">Heavy &amp; Highway Contractors</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/homebuilders_accounting_tax_services/" target="">Homebuilders &amp; Residential Developers </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/subcontractors_accounting_tax_services/" target="">Subcontractors &amp; Specialty Contractors </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/financial-services/" target="">Financial Services </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/asset-management/" target="">Asset Management </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/funds-of-funds/" target="">Funds of Funds</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/hedge_funds/" target="">Hedge Funds </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/mutual_funds/" target="">Mutual Funds</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/private_equity/" target="">Private Equity Funds</a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/venture_capital/" target="">Venture Capital</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/capital_markets/" target="">Capital Markets </a>
                                                 

                                                    <ul class="level-4">
                                                            <li >
                                                                <a href="/broker_dealers/" target="">Broker-Dealers </a>
                                                                
                                                            </li>
                                                            <li >
                                                                <a href="/banking/" target="">Banking</a>
                                                                
                                                            </li>
                                                    </ul>
                                            </li>
                                            <li >
                                                <a href="/insurance_industry/" target="">Insurance</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/healthcare/" target="">Health Care </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/ea-collect-eisneramper/" target="">EA-Collect by EisnerAmper</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/coding-documentation-healthcare/" target="">Coding &amp; Documentation Support &amp; Assistance</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/healthcare_hospital/" target="">Hospital </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/healthcare_physician/" target="">Physician </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/life_sciences/" target="">Life Sciences </a>
                            </li>
                            <li >
                                <a href="/manufacturing_distribution/" target="">Manufacturing &amp; Distribution </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/automotive_dealerships/" target="">Automotive</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/food_services/" target="">Food &amp; Beverage </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/not-for-profit-organizations/" target="">Not-For-Profit</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/not-for-profit-webinar/" target="">Not-for-Profit Webinar Series </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/private-equity-industry/" target="">Private Equity</a>
                            </li>
                            <li >
                                <a href="/professional-services/" target="">Professional Services</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/law-firms/" target="">Law Firms </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/marketing_communications/" target="">Marketing Communications </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/public-companies/" target="">Public Companies </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/advisory-to-boards/" target="">Advisory to Boards</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/ipos/" target="">IPOs - Initial Public Offerings</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/public_companies/sec_accounting_reporting/" target="">SEC Accounting &amp; Reporting</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/real-estate/" target="">Real Estate </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/industries/real_estate/cost_segregation/" target="">Cost Segregation </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/hospitality_advisory_services/" target="">Hospitality</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/privately_owned_real_estate/" target="">Privately Owned Real Estate </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/public_real_estate_company_services/" target="">Public Real Estate Companies</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/real_estate_and_construction_forensics_practice/" target="">Real Estate &amp; Construction Forensics</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/real_estate_due_diligence_specialized_services/" target="">Real Estate Due Diligence Services</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/real-estate-fund-administration/" target="">Real Estate Fund Administration</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/real_estate_fund_services/" target="">Real Estate Fund Services </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/subsidized_housing_audits/" target="">Subsidized Housing</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/real-estate-investment-trusts/" target="">Real Estate Investment Trusts (REITs)</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/sports_entertainment/" target="">Sports &amp; Entertainment </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/film-production-incentives/" target="">Film Production Incentives</a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/services-to-the-licensing-community/" target="">Services to the Licensing Community </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                            <li >
                                <a href="/technology_companies/" target="">Technology Companies </a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/software/" target="">Software &amp; Digital Media </a>
                                                 

                                            </li>
                                            <li >
                                                <a href="/clean_tech/" target="">Clean Tech </a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                    </ul>
            </li>
            <li >
                <a href="/knowledge-center/" target=""><span>Knowledge Center</span></a>
                
                    <ul class="level-2">
                            <li >
                                <a href="/articles/" target="">Articles</a>
                            </li>
                            <li >
                                <a href="/blogs/" target="">Blogs</a>
                            </li>
                            <li >
                                <a href="/knowledge-center/newsletters/" target="">Newsletters</a>
                            </li>
                            <li >
                                <a href="/videos/" target="">Videos</a>
                            </li>
                            <li >
                                <a href="/podcasts/" target="">Podcasts</a>
                            </li>
                    </ul>
            </li>
            <li >
                <a href="/news-events/" target=""><span>News &amp; Events</span></a>
                
                    <ul class="level-2">
                            <li >
                                <a href="/news/" target="">News</a>
                            </li>
                            <li >
                                <a href="/events/" target="">Events</a>
                                    <ul class="level-3">
                                            <li >
                                                <a href="/executive-college/" target="">Executive College</a>
                                                 

                                            </li>
                                    </ul>
                            </li>
                    </ul>
            </li>
    </ul>

            </nav>
        </div>
        <div class="sitesearch" id="sitesearch">

            <form action="/search-page/" method="? post : get">
                <div class="searchbox" id="searchbox">
                    <input type="text" placeholder="Search......" name="q" class="searchbox-input" oninput="buttonUp();" required>
                    <input type="submit" class="searchbox-submit" value="GO">
                    <span class="searchbox-icon"><i class="fa fa-search"></i></span>
                </div>
            </form>
        </div>
        <div class="menuSearch">
            <form action="/search-page/" method="get">
                <input type="text" placeholder="Search......" name="q" class="searchbox-input" oninput="buttonUp();" required="" style="width: 80%;">
                <button type="submit">
                    <i class="fa fa-search"></i>
                </button>
            </form>
        </div>
    </div>
</div>
<div class="color-stripe color-stripe-1"></div>
<a href="/contact-us/" alt="Contact Us"><span class="ContactUsFormButton">CONTACT US <span class="carot-contactus">&or;</span> </span></a>

        <div class="page-body">            
            
<div class="container-fluid">
    <div class="container-fluid">
        <div class="row">


                <div class="col-sm-12 top-area">
                    <div class="bio-cover-media">
                            <div class="cover-media" style="background-position: 0%;">
            <img src="/globalassets/services/advisory/advisory-interior.jpg" />

    </div>
    <div class="color-stripe color-stripe-4"></div>




    
                    </div>
                </div>
        </div>
    </div>


    <div class="twocol-leftsidebar page-main">
        <div class="col-md-9 col-md-push-3 content-body">


            


<div class="description block-wrapper row">
    <div class="block">
        <h1 class="content-branded-header page-title">IRS Provides Guidance on Treatment of Employer Leave-Based Donation Programs to Aid Victims of Hurricanes Harvey and Irma</h1>

<div class="content-date">September 20, 2017</div>

    <div class="content-author-group">
       
            <div class="legacy-authors-container has-authors">
                    <div class="managed-content legacy-authors">
        <p>Richard J. Shapiro</p>
    </div>

            </div>
   
    </div>




<div class="content-social-share">
    <ul class="addthis_toolbox">
        <li>
            <span class="group-label">
                Share:
            </span>
        </li>
        <li class="linkedin"><a class="addthis_button_linkedin">
            <i class="fa fa-linkedin"></i>
        </a></li>
        <li class="twitter"><a class="addthis_button_twitter">
            <i class="fa fa-twitter"></i>
        </a></li>
        <li class="facebook"><a class="addthis_button_facebook">
            <i class="fa fa-facebook"></i>
        </a></li>
        <li class="share"><a class="addthis_button_more">
            <i class="fa fa-share-alt"></i>
        </a></li>
    </ul>
</div>

    <div class="managed-content">
        <p>In response to the extreme need for relief for victims of Hurricanes and Tropical Storms Harvey and Irma – each designated as a “major disaster” by President Trump -- the IRS has released guidance on the treatment of leave-based donation programs adopted by employers. Under these programs, employees can forgo vacation, sick, or personal leave in exchange for cash payments that the employer makes to qualifying charities.</p>
<p>Specifically, in Notices 2017-48 and 2017-52 (the “2017 Notices”), the IRS has announced the following:</p>
<ul>
<li>It will not assert that cash payments an employer makes to qualifying charities (“IRC Sec. 170(c) organizations”) in exchange for vacation, sick, or personal leave that its employees elect to forgo constitute gross income or wages of the employees if the payments are: (1) made to the IRC Sec. 170(c) organizations for the relief of victims of Harvey and Irma; and (2) are paid to the IRC Sec. 170(c) organizations before January 1, 2019.</li>
<li>It will not assert that the opportunity to make such an election results in constructive receipt of gross income or wages for employees. Electing employees may not claim a charitable contribution deduction with respect to the value of foregone leave excluded from compensation and wages.</li>
<li>It will not assert that an employer is permitted to deduct these cash payments exclusively under the charitable contribution provisions (IRC Sec. 170) rather than the business expense provisions (IRC Sec. 162).</li>
<li>Cash payments to which the guidance applies need not be included as wages on Form W-2.</li>
</ul>
<p>As context to the positions taken in the 2017 Notices, the IRS had previously provided guidance in Notice 2006-59 on the federal tax consequences of certain leave sharing plans that permit employees to deposit leave in an employer-sponsored leave bank for use by other employees who had been adversely affected by a major disaster as declared by the president. The guidance provided in the 2017 Notices is generally consistent with that earlier guidance.</p>
<p>Subsequently, the taxpayer in Private Letter Ruling 200720017 requested rulings, in part, with respect to a leave-donation policy under which employees were allowed to surrender accrued hours of paid leave for the benefit of other employees who experienced “catastrophic casualty losses” due to terrorist attack, fire or other natural disaster (i.e., hurricane, flood, tornado or other highly destructive storm), including severe damage or destruction of the employee’s primary residence. However, that plan was not designed to be limited specifically to aid the victims of a presidentially declared major disaster. Accordingly, unlike the positions contained in the 2017 Notices, the tax consequences to donor employees were governed by the “assignment of income” doctrine, under which a taxpayer’s assignment to another person of his or her right to receive compensation for personal services does not relieve the taxpayer of the tax liability on the assigned income. Thus, the cash value of the surrendered paid leave in connection with that non-qualifying leave-donation plan was includable in the donor employee’s gross income and treated as wages of the donor employee for employment tax purposes.</p>
    </div>





    <div class="author col-md-9">
<div class="branded-header">About <a href="/about-us/professional-directory/richard-shapiro/">Richard J. Shapiro</a></div>
    <p>Richard Shapiro, Tax Director and member of EisnerAmper’s Financial Services and Corporate Tax Groups, has more than 40 years’ experience in federal income taxation, including the taxation of financial instruments and transactions, both domestic and international, corporate taxation and mergers and acquisitions.</p>
<a href="#authorBlock" class="btn btn-default" data-toggle="collapse" aria-expanded="false">Contact Richard</a>

<div class="author-form collapse" id="authorBlock">
    





<form method="post" 
    enctype="multipart/form-data" class="EPiServerForms  " data-epiforms-type="form" id="c94885ba-d223-4791-8de5-b2e4e0dd84e9">
    
    <script type="text/javascript" src="/EPiServer.Forms/DataSubmit/GetFormInitScript?formGuid=c94885ba-d223-4791-8de5-b2e4e0dd84e9&formLanguage=en"></script>

    
    <input type="hidden" class="Form__Element Form__SystemElement FormHidden FormHideInSummarized" name="__FormGuid"                value="c94885ba-d223-4791-8de5-b2e4e0dd84e9" />
    <input type="hidden" class="Form__Element Form__SystemElement FormHidden FormHideInSummarized" name="__FormHostedPage"          value="11455" />
    <input type="hidden" class="Form__Element Form__SystemElement FormHidden FormHideInSummarized" name="__FormLanguage"            value="en" />
    <input type="hidden" class="Form__Element Form__SystemElement FormHidden FormHideInSummarized" name="__FormCurrentStepIndex"    value="0" />
    <input type="hidden" class="Form__Element Form__SystemElement FormHidden FormHideInSummarized" name="__FormSubmissionId"        value="" />

    <div class="branded-header Form__Title"></div>
    <aside class="Form__Description"></aside>

    

    
    <div class="Form__Status">
        <span class="Form__Status__Message hide" >
            
            
        </span>
    </div>

    <div class="Form__MainBody">
        
        <section id="__field_" data-epiforms-element-name="__field_" class="Form__Element FormStep Form__Element--NonData " data-epiforms-stepindex="0">
            

            <!-- Each FormStep groups the elements below it til the next FormStep -->
            

<div class="Form__Element FormParagraphText Form__Element--NonData" data-epiforms-element-name="__field_9902">
    
        <div name="__field_9902" id="abcfb1d8-c7ae-4cee-8e7b-f14421ed011c" ><p><em>* Required</em></p></div>
        <script type="text/javascript">
            if (typeof $$epiforms !== 'undefined') {
                $$epiforms(document).ready(function () {
                    $$epiforms(".EPiServerForms").on("formsNavigationNextStep formsSetupCompleted", function (event) {
                        (function ($) {
                            var text = "<p><em>* Required</em></p>",
                                workingFormInfo = event.workingFormInfo,
                                searchPattern = null,
                                $workingForm = workingFormInfo.$workingForm,
                                $currentElement = $("#abcfb1d8-c7ae-4cee-8e7b-f14421ed011c", $workingForm);

                            // if cannot find the element in form, do nothing
                            if (!$currentElement || $currentElement.length == 0) {
                                return;
                            }

                            var data = epi.EPiServer.Forms.Data.loadCurrentFormDataFromStorage($workingForm);
                            // replace placeholder with real field value
                            for (var fieldName in workingFormInfo.ElementsInfo) {
                                if (workingFormInfo.FieldsExcludedInSubmissionSummary.indexOf(fieldName) != -1) {
                                    continue;
                                }
                                var elementInfo = workingFormInfo.ElementsInfo[fieldName],
                                    friendlyName = elementInfo.friendlyName;
                                if (!friendlyName) {
                                    continue;
                                }
                                var value = elementInfo && elementInfo.customBinding == true ?
                                    epi.EPiServer.Forms.CustomBindingElements[elementInfo.type](elementInfo, data[fieldName])
                                    :data[fieldName];
                                if(value == null || value === undefined) {
                                    value = "";
                                }

                                searchPattern = new RegExp("#" + friendlyName + "#", 'g');
                                text = text.replace(searchPattern, $('<div></div>').text(value).html());
                            }

                            $currentElement.html(text);

                        })($$epiforms);
                    });
                });
            }
        </script>
    
</div>

<div class="Form__Element FormTextbox FormTextbox--Textarea " data-epiforms-element-name="__field_9903" >
    <label for="d9227728-4801-477a-9b45-98e202b53479" class="Form__Element__Caption">Message</label>
    <textarea name="__field_9903" id="d9227728-4801-477a-9b45-98e202b53479" class="FormTextbox__Input" 
        placeholder=""  data-epiforms-label="Message" 
        ></textarea>
    <span data-epiforms-linked-name="__field_9903" class="Form__Element__ValidationError" style="display: none;">*</span>
</div>


<div class="Form__Element FormTextbox  ValidationRequired" data-epiforms-element-name="__field_9904">
    <label for="d2c78799-3d78-476c-917d-9d637e88238b" class="Form__Element__Caption">Name*</label>
    <input name="__field_9904" id="d2c78799-3d78-476c-917d-9d637e88238b" type="text" class="FormTextbox__Input"
        placeholder="" value=""  />

    <span data-epiforms-linked-name="__field_9904" class="Form__Element__ValidationError" style="display: none;">*</span>
    
</div>

<div class="Form__Element FormTextbox " data-epiforms-element-name="__field_9905">
    <label for="096b3a7f-946b-489b-bab5-9c74966ee24d" class="Form__Element__Caption">Company</label>
    <input name="__field_9905" id="096b3a7f-946b-489b-bab5-9c74966ee24d" type="text" class="FormTextbox__Input"
        placeholder="" value=""  />

    <span data-epiforms-linked-name="__field_9905" class="Form__Element__ValidationError" style="display: none;">*</span>
    
</div>

<div class="Form__Element FormTextbox  ValidationRequired" data-epiforms-element-name="__field_9906">
    <label for="d28f45ae-e776-47cd-a8b0-f0e9ca0629f3" class="Form__Element__Caption">Email*</label>
    <input name="__field_9906" id="d28f45ae-e776-47cd-a8b0-f0e9ca0629f3" type="text" class="FormTextbox__Input"
        placeholder="" value=""  />

    <span data-epiforms-linked-name="__field_9906" class="Form__Element__ValidationError" style="display: none;">*</span>
    
</div>

<div class="Form__Element FormTextbox  ValidationRequired" data-epiforms-element-name="__field_9907">
    <label for="fd82057c-6ec7-4bb7-85d6-4d6c7ec2c0fd" class="Form__Element__Caption">Phone*</label>
    <input name="__field_9907" id="fd82057c-6ec7-4bb7-85d6-4d6c7ec2c0fd" type="text" class="FormTextbox__Input"
        placeholder="" value=""  />

    <span data-epiforms-linked-name="__field_9907" class="Form__Element__ValidationError" style="display: none;">*</span>
    
</div>

<div class="Form__Element Form__CustomElement FormRecaptcha" data-epiforms-element-name="__field_9908" data-epiforms-sitekey="6LfIOiMTAAAAAJpuW32eufDGn4Bb1Vxds1K2JwL0" id="108dcb02-3987-49e4-8a27-55a45790a0e6">
    
        <div class="g-recaptcha"></div>
        <span data-epiforms-linked-name="__field_9908" class="Form__Element__ValidationError" style="display: none;">*</span>
    
</div><div class="Form__Element FormTextbox" data-epiforms-element-name="__field_9909">   
    <input type="hidden" name="__field_9909" class="FormTextbox__Input" id="398d5380-f34b-4d43-b239-75ed58af4d2f" value="" />
</div>

<button id="993fde06-3856-4205-9fc5-8b1752977761" name="submit" type="submit" value="993fde06-3856-4205-9fc5-8b1752977761" data-epiforms-is-finalized="false"
    data-epiforms-is-progressive-submit="true"
     
    
        class="Form__Element FormExcludeDataRebind FormSubmitButton btn btn-default">
        Submit
    
</button>



<input type="hidden" id="eb795bfb-2e4c-46ea-a259-736f9b65def0" name="__field_9911" value="/knowledge-center/articles/tax/leave-donation-hurricane-0917/" class="Form__Element FormHidden FormHideInSummarized"  />

        </section>

        
    </div>
    
</form>


</div>       
    </div> <!-- /author -->
    


    </div>
</div>




            <div class="managed-area"><div class="block-wrapper generallistblock">

<div class="block">
    <div class="branded-header">RECOMMENDED FOR YOU</div>
    <div class="content-grid managed-area"><div class="block-wrapper blogpage col-md-4 col-xs-6 col-xxs-12 threecollist"><div class="block excerpt simple-excerpt">
    
    <div class="excerpt-inner media-excerpt">

        <a href="/reit-re-blog-0218/" class="excerpt-link">
                <img src="/globalassets/industries/real-estate/real-estate-ab.jpg" class="excerpt-img" />


            <div class="excerpt-content clearfix">
                <div class="excerpt-header">
                    <h3 class="excerpt-title">Outlook on REITs: Tax Reform, Interest Rates, and Foreign Investment</h3>
                </div>

            </div>
        </a>
    </div>
</div>
</div><div class="block-wrapper blogpage col-md-4 col-xs-6 col-xxs-12 threecollist"><div class="block excerpt simple-excerpt">
    
    <div class="excerpt-inner media-excerpt">

        <a href="/pennsylvania-charitable-np-blog-0218/" class="excerpt-link">
                <img src="/globalassets/industries/nonprofit-organizations/nonprofit-apple-ab.jpg" class="excerpt-img" />


            <div class="excerpt-content clearfix">
                <div class="excerpt-header">
                    <h3 class="excerpt-title">Changes to the Pennsylvania Solicitation of Funds for Charitable Purposes Act</h3>
                </div>

            </div>
        </a>
    </div>
</div>
</div><div class="block-wrapper articlepage col-md-4 col-xs-6 col-xxs-12 threecollist"><div class="block excerpt simple-excerpt">
    
    <div class="excerpt-inner media-excerpt">

        <a href="/reform-charitable-0218/" class="excerpt-link">
                <img src="/globalassets/banners-interior-or-ab/check-list-ab.jpg" class="excerpt-img" />


            <div class="excerpt-content clearfix">
                <div class="excerpt-header">
                    <h3 class="excerpt-title">Tax Cuts and Jobs Act: Issues Impacting Tax Exempt Organizations and Charitable Giving</h3>
                </div>

            </div>
        </a>
    </div>
</div>
</div></div>

        <div class="btn-container">
<form action="/knowledge-center/" method="post">                <input type="hidden" name="filterData" value="{&quot;Page&quot;:1,&quot;PageSize&quot;:3,&quot;ReadMorePageSize&quot;:6,&quot;AllTypeIDs&quot;:null,&quot;FilteredTypeIDs&quot;:[5,7,15,89,19],&quot;SourceRoot&quot;:null,&quot;Keywords&quot;:null,&quot;AllCategories&quot;:null,&quot;Categories&quot;:[469,616],&quot;Author&quot;:null,&quot;BeginTime&quot;:null,&quot;EndTime&quot;:null,&quot;SortDirection&quot;:0,&quot;ExcludePages&quot;:[{&quot;RemoteSite&quot;:null,&quot;ID&quot;:11455,&quot;WorkID&quot;:0,&quot;ProviderName&quot;:null,&quot;GetPublishedOrLatest&quot;:false,&quot;IsExternalProvider&quot;:false,&quot;IsReadOnly&quot;:true}]}" />
                <input type="submit" value="Read More" class="btn btn-default" />
</form>        </div>
</div>
</div></div>        </div>
        <!-- /.content-body -->
        <div class="col-md-3 col-md-pull-9 sidebar">
            

<div class="row managed-area"><div class="block-wrapper secondarynavblock sidebararea">    <div class="block secondary-nav navigation-style">
        <div class="type-settings">
            <a href="/knowledge-center/" target="">Knowledge Center</a>

            <nav>
                    <ul class="level-2">
            <li class="">
                <a href="/articles/" target="">Articles</a>
            </li>
            <li class="">
                <a href="/blogs/" target="">Blogs</a>
            </li>
            <li class="">
                <a href="/knowledge-center/newsletters/" target="">Newsletters</a>
            </li>
            <li class="">
                <a href="/videos/" target="">Videos</a>
            </li>
            <li class="">
                <a href="/podcasts/" target="">Podcasts</a>
            </li>
    </ul>

            </nav>
        </div>
    </div>
</div><div class="block-wrapper generallistblock sidebararea"></div><div class="block-wrapper generallistblock sidebararea">

<div class="block">
    <div class="branded-header">Related News</div>
    <div class="row managed-area"><div class="block-wrapper newspage contentlink"><div class="content-link">
    <a href="/eisneramper-global-singapore-member-news-1217/">EisnerAmper Global&#39;s Newest Member Launches in Singapore</a>
</div></div><div class="block-wrapper newspage contentlink"><div class="content-link">
    <a href="/best-of-accounting-award-news-1117/">EisnerAmper Earns “Best of Accounting” Award for Client Service Excellence</a>
</div></div><div class="block-wrapper newspage contentlink"><div class="content-link">
    <a href="/eisneramper-nine-new-partners-news-1017/">EisnerAmper Welcomes Nine New Partners</a>
</div></div></div>

        <div class="btn-container">
<form action="/news-events/news/" method="post">                <input type="hidden" name="filterData" value="{&quot;Page&quot;:1,&quot;PageSize&quot;:3,&quot;ReadMorePageSize&quot;:6,&quot;AllTypeIDs&quot;:null,&quot;FilteredTypeIDs&quot;:[15],&quot;SourceRoot&quot;:null,&quot;Keywords&quot;:null,&quot;AllCategories&quot;:null,&quot;Categories&quot;:[469,616],&quot;Author&quot;:null,&quot;BeginTime&quot;:null,&quot;EndTime&quot;:null,&quot;SortDirection&quot;:0,&quot;ExcludePages&quot;:[{&quot;RemoteSite&quot;:null,&quot;ID&quot;:11455,&quot;WorkID&quot;:0,&quot;ProviderName&quot;:null,&quot;GetPublishedOrLatest&quot;:false,&quot;IsExternalProvider&quot;:false,&quot;IsReadOnly&quot;:true}]}" />
                <input type="submit" value="Read More" class="btn btn-default" />
</form>        </div>
</div>
</div></div>
            
        </div>
        <!-- /.sidebar -->
    </div>
</div>


            

    <div class="color-stripe color-stripe-3"></div>
    <div class="footer">
        <div class="row footer-top">
            <div class="footer-left">
                <div class="footer-logo">
                    <a href="/">    <img src="/globalassets/footer-logo.png" />
</a>
                </div>
                    <div class="managed-content">
        <p>EisnerAmper LLP is among the nation’s largest full-service advisory and accounting firms. We provide audit, accounting, and tax services, &nbsp;as well as a complete suite of professional advisory services&nbsp;to a broad range of clients across many industries. We work with businesses of all sizes, including more than 200 public companies, as well as with high net worth individuals and family offices. We serve thousands of financial entities&nbsp;spanning the hedge, private equity and venture fund space, along with broker dealers and insurance companies. As companies grow we help them reach their goals every step of the way.</p>
    </div>

            </div>
            <div class="footer-middle">
                <nav class="footer-menu">
    <ul>
            <li>
                <a href="/about-us/">About</a>
            </li>
            <li>
                <a href="/locations/">Locations</a>
            </li>
            <li>
                <a href="/about-us/professional-directory/">Professional Directory</a>
            </li>
            <li>
                <a href="/eisneramper-cares/">EisnerAmper Cares</a>
            </li>
            <li>
                <a href="/global-reach/">Global Reach</a>
            </li>
    </ul>
    <ul>
            <li>
                <a href="/services/">Services</a>
            </li>
            <li>
                <a href="/audit_assurance/">Accounting &amp; Audit</a>
            </li>
            <li>
                <a href="/personal_wealth_advisors/">Advisory</a>
            </li>
            <li>
                <a href="/tax-services/">Tax</a>
            </li>
    </ul>
    <ul>
            <li>
                <a href="/industries/">Industries</a>
            </li>
            <li>
                <a href="/construction/">Construction</a>
            </li>
            <li>
                <a href="/financial-services/">Financial Services</a>
            </li>
            <li>
                <a href="/healthcare/">Health Care</a>
            </li>
            <li>
                <a href="/manufacturing_distribution/">Manufacturing &amp; Distribution</a>
            </li>
            <li>
                <a href="/not-for-profit-organizations/">Not-For-Profit</a>
            </li>
            <li>
                <a href="/professional-services/">Professional Services</a>
            </li>
            <li>
                <a href="/public-companies/">Public Companies</a>
            </li>
            <li>
                <a href="/real-estate/">Real Estate</a>
            </li>
            <li>
                <a href="/sports_entertainment/">Sports &amp; Entertainment</a>
            </li>
            <li>
                <a href="/technology_companies/">Technology</a>
            </li>
    </ul>
    <ul>
            <li>
                <a href="/contact-us/">Help</a>
            </li>
            <li>
                <a href="/contact-us/">Contact Us</a>
            </li>
            <li>
                <a href="/knowledge-center/">Knowledge Center</a>
            </li>
            <li>
                <a href="/privacy_policy/">Privacy</a>
            </li>
            <li>
                <a href="/terms_and_conditions/">Terms and Conditions</a>
            </li>
            <li>
                <a href="/sitemap/">Sitemap</a>
            </li>
    </ul>
                </nav>
            </div>
            <div class="footer-right">


					<ul class="footer-share addthis_toolbox">
						<li class="footer-share-title">Connect</li>
						<li><a href="https://www.linkedin.com/company/162443" targe target="_blank"><i class="fa fa-linkedin"></i></a></li>
						<li><a href="https://twitter.com/eisneramper" target="_blank"><i class="fa fa-twitter"></i></a></li>
						<li><a href="https://www.facebook.com/EisnerAmper" targe target="_blank"><i class="fa fa-facebook"></i></a></li>
						<li><a href="https://www.youtube.com/user/EisnerAmper" targe target="_blank"><i class="fa fa-youtube-play"></i></a></li>
						<li><a class="addthis_button_more"><i class="fa fa-share-alt"></i></a></li>
					</ul>
			</div>
		</div>
		<div class="footer-copyright">
			&#169;2018 EISNERAMPER LLP. ALL RIGHTS RESERVED.
		</div>
	</div>
        </div>
    </div>

    <script src="https://cdnjs.cloudflare.com/ajax/libs/modernizr/2.8.3/modernizr.min.js"></script>


    <script src="/core/compiled/scripts.js?version=EisnerProd-0.1.20180214.2-eisner20180214"></script>
    <script src="//cdnjs.cloudflare.com/ajax/libs/jquery.imagesloaded/3.2.0/imagesloaded.pkgd.min.js"></script>
    <script src="//cdnjs.cloudflare.com/ajax/libs/masonry/3.3.2/masonry.pkgd.min.js"></script>
    
    <!-- Go to www.addthis.com/dashboard to customize your tools -->
    <script type="text/javascript" src="//s7.addthis.com/js/300/addthis_widget.js#pubid=ra-54fdbb3956314326" async="async"></script>
    <script type="text/javascript">
        var addthis_share = {
            url_transforms: {
                clean: true,
                shorten: {
                    twitter: 'bitly',
                }
            },
            shorteners: {
                bitly: {}
            }
        }
        var addthis_config = addthis_config || {};
        addthis_config.data_track_addressbar = false;
        addthis_config.data_track_clickback = false;
    </script>

    <script type="text/javascript" src="/WebResource.axd?d=to_IC89uJT0eTq96eUpQrMhZnST8U6AlzVjWLNrBv3Cf9kAiLa44AGuIJrhLQOC3yr05bqbl3zIreEmBnDZKhak1yMem7wJf-LmPJGbCJyn6uutm3TxtKNU-tgVsIWnfHcYZlRPcRFSBlA1OK17l09TajVhvtodm21zIZqLy2gqXhvMuFDn1EdcPn6wLNci70&t=636542465360000000"></script>



<script src="https://t.concurra.com/5XXwctGJgV.js"></script></body>
</html>
