“Leave donation programs allow employees to contribute accrued paid leave days – most often, sick and annual leave – to co-workers who have exhausted their own leave. The donated leave can sometimes be used for paid family and medical leave. In transfer programs, employees with accrued paid leave donate leave days to a particular coworker in need. In leave bank programs, employees donate paid leave days to a general pool out of which co-workers in need can draw.”

National Partnership for Women & Families (2005). Where families matter: State progress toward valuing America’s families. A summary of 2005 initiatives. Washington, D.C.: National Partnership for Women & Families.