Hello Isabella: Since paid leave can be considered income, there can be tax implications for the employer, the donor and the recipient. The IRS does have some options and exceptions for employer sponsored programs. There could be state tax implications too. You would want to consult your library's attorney to create a plan right for your library Here is a basic explanation. I will also send you additional information separately ( It becomes problematic for certain Michlib-L udsers to have attachments) https://www.shiftbase.com/blog/pto-donation Take care! Clare Clare D. Membiela, MLS, J.D. Library Law Consultant Library of Michigan MembielaC@michigan.gov<mailto:MembielaC@michigan.gov> 517-335-8132 The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your attorney to obtain advice with respect to any particular issue or problem. "the State may not, consistently with the spirit of the First Amendment, contract the spectrum of available knowledge." Griswold v. Connecticut, 381 U.S. 479, 482 (1965). [Michigan's Top 10 Strategic Education Plan] <https://www.michigan.gov/mde/resources/michigans-top-10-strategic-education-plan> [Michigan.gov/Vote logo Description automatically generated]<https://mvic.sos.state.mi.us/> Get personalized voter information on early voting and other topics at Michigan.gov/Vote<https://mvic.sos.state.mi.us/>. From: Isabella Rowan via Michlib-l <michlib-l@liblists.org> Sent: Thursday, March 5, 2026 12:33 PM To: Quick, Shauna (MDE) via Michlib-l <michlib-l@liblists.org> Subject: [Michlib-l] Donating PTO CAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse" button in Outlook Hello all, Do you allow employees to donate unused PTO to another employee? If so, how does it work? What are the requirements? Limits? etc. Thank you, Isabella Rowan, MLIS Library Director Phone: 517-223-9089, Ext. 111 130 S. Grand Ave. Fowlerville, MI 48836 https://www.fowlervillelibrary.net/ [cid:image003.png@01DCAC9F.E81D63D0] This message is intended only for the use of the individual or entity to which it is addressed, and may contain information that is privileged, confidential, and/or exempt from disclosure under applicable laws. If the reader of the message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by telephone and/or reply to this e-mail message. Thank you.
