Text of IRS Notice 2021-42: Treatment of Amounts Paid to Section 170(c) Organizations Under Employer Leave-Based Donation Programs to Aid Victims of the COVID-19 Pandemic (PDF)

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Text of IRS Notice 2021-42: Treatment of Amounts Paid to Section 170(c) Organizations Under Employer Leave-Based Donation Programs to Aid Victims of the COVID-19 Pandemic (PDF)
Internal Revenue Service [IRS]

[Official Guidance]
July 1, 2021

"[T]his notice extends the federal income and employment tax treatment provided in Notice 2020-46 to cash payments made to section 170(c) organizations after December 31, 2020, and before January 1, 2022, that otherwise would be described in Notice 2020-46."

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