Section 139 Disaster Relief Plan Generator

Create a customized IRC §139 Qualified Disaster Relief Plan for your company

Important Disclaimer This tool generates a template document based on publicly available guidance under Internal Revenue Code Section 139. It is not legal, tax, or professional advice. Every company should have the final plan reviewed by qualified tax counsel or an attorney before adoption. The existence of a written plan is a best practice but is not strictly required by the Code. Tax treatment can vary by state.
Company & Plan Details
Section 139 has no statutory dollar limit. A company-imposed limit is optional.
Leave blank to use the default broad eligibility language.