Leave Donation Program
The Leave Donation Program was created by statute and has been implemented by legislative rule. In addition, detailed Program Procedures have been developed cooperatively by state agencies and the Division of Personnel.
Forms used in the leave donation program:
- A: Application to Receive Donated Leave
(Please note, this form is two pages with three parts.)
- B: Notice of Eligibility to Receive Leave Donations
- C: Application to Donate Annual Leave
- D: Inter-agency Donation Form
Forms download:Download all forms (A,B,C,D) in PDF format.
Form C Download. Application to Donate Annual Leave
|WordPerfect 8| |MS Word 97| |Rich Text Doc (RTF)|
Federal income tax implications for leave donation programs
Summary: Amounts paid to the 'recipient' are counted in gross income and subject to wage taxes and withholding. Amounts donated do not affect the donor's gross wages or taxes. Amounts are not deductable or considered as losses. [Revenue Ruling 90-29, 1990-15 I.R.B]