Charitable Giving for Disaster Relief

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 168 of EO Radio Show. Today's episode tackles a topic that's never been more urgent: charitable planning for disaster relief. Whether you're a nonprofit leader running a public charity, a philanthropist funding a private foundation, staff at a corporate foundation, or an advisor helping clients navigate charitable giving, disaster relief touches every corner of the charitable sector, and the need for proactive planning has never been greater.

Show Notes:

Climate Central — U.S. Billion-Dollar Weather and Climate Disasters Database

The Resiliency Company 

IRS Publication 3833 — Disaster Relief: Providing Assistance Through Charitable Organizations: 

IRC § 139 — Disaster Relief Payments

Rev. Rul. 2003-32 — Educational Grants by Employer-Related Private Foundations in Qualified Disasters

Rev. Proc. 2017-53 — Equivalency Determinations for Foreign Grantees

IRS: Starting and Maintaining a Charity for Disaster Relief

EO Radio Show Episode 9: Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

EO Radio Show Episode 10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

EO Radio Show Episode 140: Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity

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Disclaimer: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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