What is a qualified disaster?
A qualified disaster is:
- A disaster that results from a terrorist or military action, or
- A presidentially declared disaster, or
- A disaster resulting from an accident involving a common carrier, or
- A disaster caused by any other event determined by the Secretary of the Treasury to be of a catastrophic nature.
What is a qualified disaster relief payment?
Qualified disaster relief payments include payments or reimbursements attributable to a qualified disaster for reasonable and necessary personal, family, living or funeral expenses and reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or the repair or replacement of its contents. The payment may not include amounts covered by insurance.
Legal FAQs on Disaster Grantmaking for Corporate Grantmakers.