The Major Disaster Leave Sharing Plan empowers USC employees to voluntarily donate their unused vacation time or paid time off (PTO) to a pool of employees facing unforeseen challenges due to major disasters. Together, we create a safety net of care and support for our community.
We want to thank our generous faculty and staff for contributing a great number of donated hours to support our Trojan community during the LA wildfires. The program is now closed to incoming donations and requests for hours.
Plan usage and tax implications
- How the hours can be used: The hours must be used for time off to manage recovery efforts following the LA wildfires, for an affected employee or their immediate family. They should not be used for non-fire-recovery-related appointments. Proof or validation of impact can be requested by USC at any time.
- Tax implications: Received donations are considered wages of the recipient and are taxed accordingly. All regular withholdings will be deducted according with standard payroll practice.
For questions, reach out to the HR Service Center.