Tax Deductions for Organ Donors

Identification

• As of 2011, the federal government does not offer a tax credit or deduction for organ donors. Some states give living donors a tax credit or deduction --- typically worth about $10,000, according to the National Kidney Foundation. State tax deductions usually add the ability to deduct non-reimbursed medical costs to the value of the deduction.
  
  

Donor Leave

• Federal employees receive extra time off when they donate an organ. The amount of extra time off depends on the type organ the employee donates. Kidney donors, for instance, receive an extra 30 days off, while bone marrow donors only receive an extra seven. Employees of state agencies usually receive extra time off, and some states require private companies give living donors extra time.
  
  

Living Donor Tax Credit Act

• As of 2011, Congress sits on at least one bill --- H.R. 218: Living Organ Donor Tax Credit Act of 2009 --- that would amend the tax code to give living donors a tax credit of $5,000. The Living Donor Act went to committee on January 6, 2009, but has yet to pass the committee, so it is effectively dead.
  
  

Tip

• Congress passed the Organ Donation and Recovery Improvement Act of 2004 to help organ donors pay for travel and other costs associated with organ donation. As of 2011, this act is essentially dead because Congress did not appropriate any funds for the bill. If you plan to use a living donor tax deduction, you may need to consult a tax professional, because not all donations qualify for a deduction of non-reimbursed costs.