Notice 2014-65 designates the Ebola outbreak in Guinea, Liberia, and Sierra Leone as a qualified disaster for purposes of Section 139.  As a result, payments of qualified disaster relief to assist victims affected by the outbreak are excludable from the recipients’ gross income.  Notice 2014-68 provides that cash payments an employer makes to Section 170(c) organizations in exchange for vacation, sick, or personal leave that its employees elect to forgo will not constitute gross income if the payments are: (1) made to the Section 170(c) organizations for the relief of victims of the Ebola outbreak in Guinea, Liberia, and Sierra Leone; and (2) paid to the Section 170(c) organizations before January 1, 2016.