"In the aftermath of the September 11, 2001 terrorist attacks, a number of employers have adopted or are considering adopting leave-based donation programs, under which employees forgo vacation, sick, or personal leave in exchange for employer contributions of amounts to organizations described in section 170(c) .... Notice [2001-69] provides interim guidance on the application of income and employment taxes to, and the proper reporting of, payments by employers under these programs."  MORE >>