You are probably already familiar with the IRS ruling to encourage leave donation programs, IRS Notice 2005-68. The following information is from the IRS Web site:

• IRS Notice 2005-68
• IRS page on Hurricane Katrina: Information on Charitable Giving, Tax-Relief Issues
• IRS Special Relief to encourage leave donation programs

Articles about the IRS Notice

• "Employer Leave-Based Donation Programs," McDermott Will & Emery Site, Sept. 2005
• "Employees Can Donate Leave for Victims of Hurricane Katrina," Compensation BLR, 09/09/2005

Information from Washington Jurisdictions

Seattle

• Seattle Mayor Nickels, "Mayor's update to employees on the city's response to Hurricane Katrina," Sept. 7, 2005
• Seattle City Council, "Council moves to boost hurricane disaster relief," Sept. 6, 2005
• Seattle Resolution No. 30798

King County

• "King County employees join in effort to aid hurricane victims," Sept. 1, 2005
• "Council Approves Employee Donations to Katrina Survivors," Sept. 6, 2005
• King County Ordinance No. 2005-0378
• "King County employees donate more than $182,000 to tsunami relief effort," March 28, 2005

Ellensburg

• Resolution No. 2005 (establishing a leave-based donation program); Voluntary and Irrevocable Vacation Leave Donation Directive (Hurricane Katrina); and a Memorandum to Employees re Vacation leave-based donation program to aid victims of Hurricane Katrina.

Anacortes

• Resolution No. 1708 (Establishing a Vacation Donation Program); Memoranda to Mayor, Council and Employees re Vacation Donation Program to Aid Victims of Hurricane Katrina; and Voluntary and Irrevocable Vacation Leave Donation Directive (Hurricane Katrina)

MRSC's legal staff has advised that city and county governments could pass an ordinances or resolutions allowing the donation of vacation leave to provide cash support for hurricane relief efforts. Such ordinances or resolutions would supersede existing city/county personnel policies regarding the cash out of unused vacation time.