Does anyone have policy/procedures or can direct me to a good resource related to employer leave-based donation programs (where our employees could donate their excess Paid Time Off as a contribution to the organization)? I've located some information related to the practices the IRS put in place after 9/11 and after Hurricane Katrina, but I'm trying to determine if those are still in effect and if not what IRS policies govern this type of activity currently.

Thank you for any assistance you can provide.

I would search the atchivesd and/or post this question on the listserv at www.fundsvcs.org.