N-2017-48: Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane Harvey and Tropical Storm Harvey

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September 5, 2017

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Issue Number: N-2017-48

Inside This Issue

Notice 2017-48 provides guidance for income and employment tax purposes on the treatment of cash payments made by employers under leave-based donation programs for the relief of victims of Hurricane Harvey and Tropical Storm Harvey.

It will appear in IRB 2017-39 dated Sept. 25, 2017.

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