"According to Publication 3833, employer-sponsored private foundations may provide assistance to employees or family members affected by a 'qualified disaster' (as defined in the Internal Revenue Code) as long as certain safeguards are in place to ensure that such assistance is servicing charitable purposes, rather than the business purposes of the employer.... [T]he IRS may still review the facts and circumstances to ensure that any benefit to the employer is tenuous and incidental, and that its program is not used to induce employees to follow a course of action sought by the employer or designed to designed to relieve the employer of a legal obligation for employee benefits."  MORE >>