1. Sick Leave Direct Donation
3 minutes
February 2016

2. Sick LEAVE DIRECT Donation
Authorized by HB 1771
Does not impact Sick Leave Pool
Eligibility requirements must be met
Two step process to determine tax consequences
Donated leave to be used in same manner as sick leave

3. Sick LEAVE DIRECT Donation
Eligibility Requirements
Donor and Recipient are in the same agency (Texas A&M System Member);
Recipient has exhausted all of their sick leave accruals;
Recipient has exhausted any previously donated hours they received; and
Recipient has exhausted the full allocation of hours from the sick leave pool

4. Sick LEAVE DIRECT Donation
Can You have a vacation leave balance?
Can You Have a Sick Leave Balance?
Can You have a sick leave pool balance?
Can you have a Donated Sick Leave balance?
Do you need to be out more than 160 hours?
YES NO NO NO
MAYBE

5. Sick LEAVE DIRECT Donation
Operates Like Sick Leave Except
Cannot be paid out to estate
Does not transfer with the employee
Cannot be returned to the donor
Cannot be donated to sick leave pool
Cannot be used for TRS service credit purchase
Because of these considerations, recommended that donations be made in moderate increments.

6. Donor Recipient Two-Step Process Determine eligibility for donation
Designate if donation is tax contingent
Completed the Donor Form
Donor
Determine eligibility to receive
Determine medical emergency for tax considerations
Completes the Recipient Form
Recipient

7. Sick Leave Direct Donation Taxable Sick Leave Direct Donation
Two New Leave Types
Sick Leave Direct Donation Taxable
Does not meet medical emergency criteria
Taxable to donor
May be used for ANY reason sick leave would be approved
Sick Leave Direct Donation
Meets medical emergency criteria and must be medically certified
Can ONLY be used for condition/circumstance that is medically certified

8. Texas A&M University
Human Resources Leave Policies and Procedures

9. 4/3/2014
Contact Information
Sarah Tobola
Assistant Director – Benefit Services
Benefit Services
Employees.tamu.edu