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
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.
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Griswold v. Connecticut, 381 U.S. 479, 482 (1965).
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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
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