After a disaster or in another emergency hardship situation, people may be interested in using a charitable organization to help victims. In its current Exempt Organization Update, the IRS reviews a number of resources to help them accomplish this goal.

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Disaster Relief - Resources for Charities and Contributors

After a disaster or in another emergency hardship situation, people may be interested in using a charitable organization to help victims. The IRS provides a number of resources to help them accomplish this goal.

Frequently Asked Questions about Charities Providing Disaster Relief

These frequently asked questions address the following areas:

1. Providing relief through an existing charitable organization
2. Creating a charitable organization to provide disaster relief
3. Providing relief to employees of particular employers
4. Charitable contributions for disaster relief

Additional Information

Tax Relief in Disaster Situations: Special tax law provisions relating to disaster relief may apply to victims of disasters that have been declared eligible for federal assistance. Recent declarations are listed on this page.

Published Guidance for Charities about Disaster Relief

Federal Emergency Management Agency website publishes disaster declarations and provides resources for disaster victims.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable Organizations, describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

Application for Exemption describes procedures for applying for recognition of exemption as a charitable organization under section 501(c)(3) of the Internal Revenue Code.

Tax Exempt Organizations Tax Kit lists other forms and publications commonly used by exempt organizations.

Updated: June 20, 2008