For purposes of determining whether an employee fringe benefit is taxable to the employee, the same rules apply whether the employers are tax-exempt organizations or private sector businesses. If the employer has an educational assistance plan, then reimbursements up to $5,250 for any higher education costs are tax free. If the reimbursements are for courses that are job related, there is no dollar limit on the tax-free benefit.
Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.