The IRS is encouraging employers to establish Hurricane Katrina Relief leave donation programs and is providing special tax treatment to support such programs. Under a leave donation program, employees can elect to forgo their vacation, sick or personal leave in exchange for the employer making cash payments to a qualified tax-exempt organization providing relief for victims of Hurricane Katrina

Leave-Donation Program http://www.irs.gov/newsroom/article/0,,id=148114,00.html

Information provided by Houma-Terrebonne Chamber of Commerce
www.houmachamber.com