http://www.charitytimes.com/pages/news/September%20news/270905%20us%20initiative.htm
"A new initiative from the American Inland Revenue Service (IRS) in response to hurricane Katrina could benefit UK charities if a similar idea were implemented across the pond, according to accountancy Horwath Clark Whitehill.
Under the IRS' programme, employees can donate holiday, sick or personal leave in exchange for their employer making cash payments to qualified tax-exempt organisations that provide Katrina relief. This, says Horwath Clark Whitehill, could translate into a considerable rise in charitable donations if implemented in the UK.
Graeme Surtees, tax partner at the accountancy, said: "This new idea would ensure that unused holiday entitlement could benefit others and increase charitable contributions, which have been falling continuously over recent years. We all try our best to give generously to worthwhile causes and anything the government can do to make that process easier for all parties involved can only be a good thing." [Snippet]