n-01-78.pdf

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# Part III - Administrative, Procedural, and Miscellaneous

## Disaster Relief Distributions by Charities to Victims of September 11, 2001 Terrorist Attacks.

Notice 2001 - 78

Several charities have raised questions about the practical application of existing legal
standards for distributing funds to victims of the September 11, 2001 terrorist attacks
against the United States. The Internal Revenue Service recognizes the unique
circumstances caused by this tragedy and wishes to alleviate concerns that might
otherwise delay relief to victims.

Congress is considering clarifying legislation in this area. While Congress
is considering legislation, the Service recognizes the need to provide
interim guidance to charities regarding payments made by reason of the
death, injury or wounding of an individual incurred as a result of the
September 11, 2001 terrorist attacks against the United States.
Accordingly, the Service will treat such payments made by a charity to
individuals and their families as related to the charity's exempt purpose
provided that the payments are made in good faith using objective standards.

This administrative treatment will continue to apply to any payments made to such
individuals before the earlier of final legislative action addressing these issues or
December 31, 2002. The Service will consider what, if any, additional guidance is
needed in this area.

Organizations that have questions concerning this notice may contact Marvin
Friedlander at (202) 283-2300 (not a toll free number).