The IRS approves special tax treatment for leave-sharing programs in the case of donations to victims of certain disasters, such as the Louisiana storms. Under a leave-sharing program, your employees forego accrued paid time off, including vacation or sick days, and your company, as the employer, makes a donation to a charity that is helping the disaster victims. Your company deducts the donation as a business expense, and the amounts are not included on your employees’ Forms W-2. Specific rules apply. Contact us for details.