W000670

Monday, November 26, 2001 5:33 PM
Adoption of Rules to Govern the September 11 Victim Compensation Program

In response to your request, attached are comments from Independent Sector regarding Topic #6: Should Charitable Gifts Be Considered Payments from a Collateral Source? Please feel free to contact me should you have questions for &nsbr; &nsbr; &nsbr; &nsbr; &nsbr; or Independent Sector.

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November 26, 2001

Kenneth L. Zwick, Director

Office of Management Programs
U.S. Department of Justice, Civil Division
Main Building, Room 3140
950 Pennsylvania Avenue NW
Washington, DC 20530

Re: Adoption of Rules to Govern the September 11 Victim Compensation Program - Topic #6: Should Charitable Gifts Be Considered Payments from a Collateral Source

Dear Mr. Zwick:

Independent Sector is a nonprofit, nonpartisan coalition of over 700 national voluntary organizations, philanthropic foundations, and corporate philanthropy programs, collectively representing tens of thousands of charitable groups in every state across the nation. Our mission is to promote, strengthen, and advance the nonprofit and philanthropic community to foster private initiative for the public good. Many of our members have been actively involved in supporting and delivering emergency assistance to the victims of the September 11 terrorist attacks. They have considerable experience in assessing the needs of individuals and families and implementing service programs and distributing financial assistance to ensure that those needs are met as quickly and as equitably as possible.
v The request of the Justice Department for comments on the content of rules governing the government's September 11 Victim Compensation Program asks whether the definition of "collateral source" in section 402 of the Act establishing the program can be read to exclude gifts by charitable organizations to those injured in the September 11 tragedies and to the families of those who lost their lives. Independent Sector believes that charitable gifts should not be deemed to be a payment by a collateral source and that to do so would undermine the intent of Congress to encourage survivors to use the Victim Compensation Program in lieu of pursuing damage awards through litigation.

We are writing now to support comments submitted by the Council on Foundations which provide more extensive background advancing our position. Although the Internal Revenue Service has recently issued guidance rulings that relax some of the long-standing rules that require charities to assess the specific financial needs of individuals or families before providing direct financial assistance, we believe that most charities will continue to follow a needs-based distribution policy in addressing both the short-term and long-term benefits provided to those affected by the September 11 attacks.

We would be happy to provide additional information as you develop these rules and regulations.

Sincerely,

Comment By:
Independent Sector
Washington, DC

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