This document is written for those tasked with the development, maintenance, and implementation of a state disaster recovery plan.
The IRS has long recognized that funds established to assist individuals and communities that suffer as a result of natural disasters and emergency hardships are charitable in nature. These resources help to explain the rules applicable to public charities and private foundations in these undertakings.
In-Depth knowledge on Disaster Grantmaking
Four stories of how philanthropy responded to national disasters. In each case, organized, strategic giving focused on long-term solutions to the challenges a community faced in disaster.
Grantmakers can be more effective and strategic in addressing disasters by following eight principles of good disaster management.
In the aftermath of a disaster or in other emergency hardship situations, individuals, employers and corporations often are interested in providing assistance to victims through a charitable organization.
A number of practical suggestions for good disaster grantmaking are highlighted in this guide.
Outlines how employer-connected disaster relief and emergency hardship funds are eligible for exemption.
In the aftermath of a natural disaster, corporate grantmakers often wish to address the needs of employees and the community at large. Grantmakers must understand the legal rules that govern disaster grantmaking.
Matching gift options for disaster grantmaking.
Options for community foundations, public foundations, and other charities for disaster grantmaking.
Options for private foundations for disaster grantmaking.