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Overview of federal tax law requirements for creating and operating a disaster relief charity.

Publication 225, Farmers Tax Guide, will be updated in 2025 to include information related to the tax treatment of payments received as a result of the expansion of declared federal disasters, certain qualified wildfires and the East Palestine train derailment.

obÌåÓý to provide assistance through charitable organizations

IR-2022-88, April 18, 2022 ¡ª Taxpayers requesting an extension will have until Monday, Oct. 17, 2022, to file a return. Not everyone has to ask for more time, however. Disaster victims, taxpayers serving in combat zones and those living abroad automatically have longer to file.

obÌåÓý is support provided to a section 501(c)(3) organizations under an employer leave-based donation program treated for purposes of qualifying as publicly supported under section 170(b)(1)(A)(vi)?

May an employer-sponsored private foundation provide disaster relief to employees of the related employer?

Topic No. 515 Casualty, Disaster, and Theft Losses

Visit this resource center to learn how to re-establish your business after a natural disaster.

I want to hold a fundraising event to benefit charities. Are there any special rules?

Frequently asked questions about disaster relief provided by charitable organizations.