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Restoration of Unused Donated Annual Leave A leave donor can opt to have this leave restored during the current leave year or the next leave year, or can donate all or part of the leave to another leave recipient.
Only leave in whole hour units may be transferred between Federal agencies. Fractional hours of leave are transferable within the Department as long as the gaining organization has a reciprocal leave usage policy; otherwise, they must be forfeited.
Donating Leave Credits Donations may be accepted from employees in any State agency. For excluded employees and most rank-and-file employees, donations must be a minimum of one hour and thereafter, in whole hour increments. This amount can vary by Bargaining Unit (BU), especially in the case of a natural disaster.
A potential leave recipient must complete Form OPM-630, Application to Become a Leave Recipient Under the Voluntary Leave Transfer Program, and: Indicate the hours of leave requested to be donated.
Leave Donations to Employees of Other Federal Agencies An employee who wishes to donate leave to an employee of an agency other than the Department may apply to do so by completing Optional Form 630-B, Request to Donate Annual Leave to Leave Recipient (Outside Agency) Under the Leave Transfer Program.
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Employees interested in donating leave should complete OPM form 630A for within agency transfers and 630B for outside agency transfers. Employees should turn the form into their local HR offices for processing.
The IRS recognizes two types of leave-sharing programs where employees can donate their unused paid leave without incurring negative tax consequencesprograms for medical emergencies and natural disasters. Under these programs, employees are not taxed on the leave that they donate to be used by their fellow employees.
Formerly Standard Form (SF) 71. Privacy Act Statement. Section 6311 of title 5, United States Code, authorizes collection of this information. The primary use of this information is by management and your payroll office to approve and record your use of leave.

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