N-2017-52: Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane and Tropical Storm Irma


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IRS GuideWire September 14, 2017

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Issue Number:    N-2017-52

Inside This Issue


Notice 2017-52 provides guidance on the treatment of leave-based donation programs to aid victims of Hurricane and Tropical Storm Irma. 

Notice 2017-52 will appear in IRB 2017-40, October 2, 2017.

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