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Publication 3833 (Rev. 12-2014)
This publication is for people interested in assisting victims of disasters or those in emergency hardship situations through tax-exempt charities.
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Disaster assistance and emergency relief for individuals
Feb 24, 2025 Overview. Before the IRS can authorize tax relief for disaster victims, the President must sign a major disaster or emergency declaration.
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26 U.S. Code 139 - Disaster relief payments
(1) to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster.
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