ADMINISTRATIVE

Notice 2005–66, page 620. This notice postpones the deadlines for certain acts under section 7508A of the Code performed by the IRS with respect to certain taxpayers affected by Hurricane Katrina.

Notice 2005–68, page 622. Leave-based donation programs. This notice provides guidance to employers and employees regarding employer sponsored leave-based donation programs under which employees elect to forgo vacation, sick, or personal leave in exchange for cash payments the employer makes to organizations described in section 170(c) of the Code for the relief of victims of Hurricane Katrina.

Notice 2005–69, page 622. The Service is suspending certain requirements under section 42 of the Code for low-income housing credit projects in the United States as a result of the devastation caused by Hurricane Katrina.

Announcement 2005–69, page 681. This announcement informs issuers of tax-exempt bonds that the Service will immediately put into effect procedures to provide relief to issuers affected by Hurricane Katrina. Affected issuers are provided additional time to file forms required under section 149(e) of the Code and to make payments required under section 149(f). In addition, affected issuers may also be granted other relief under appropriate circumstances.

October 3, 2005 2005–40 I.R.B.