Frequently Asked Questions regarding disaster relief, for charities and others interested in aiding victims.

If you've driven your automobile for Katrina-related activities, tax deductions may be available for your mileage.

To be tax deductible, your charitable contributions must be itemized on your 1040 form.

Those interested in establishing a tax-exempt organizations can receive expedited review from the IRS.

Those who want to donate their vacation leave, sick leave or personal leave to victims of Hurricane Katrina may do so in exchange for employer cash payments to qualified tax-exempt charities.

More information from the IRS, issued in connection with Katrina, on charitable giving and exempt organizations.

Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit if paid in cash or by check after August 27, 2005, and before January 1, 2006. The IRS provides detailed guidance on making charitable contributions.

A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization. Please see Publication 542 for more information.

The Tax Section has provided the IRS technical comments on issues involving exempt organizations as they relate to Hurricane Katrina.