As a result of the tragic events of September 11, 2001, the Internal Revenue Service (IRS) has issued a notice about tax-favored means that employers and employees can use to support the relief effort. IRS Notice 2001-69 indicates that employers may introduce a program to employees whereby the employees may forego earned vacation, sick or personal leave time, and, in exchange, the employer will directly donate the foregone compensation to an organization described in Section 170(c) of the Code (i.e., a charitable organization).