From the Hotline: Donated Leave
Question: If an employee is on donated leave, how many times can one employee donate leave to that same employee?
Answer: This would be based on company policy and/or practice.
Generally, companies have guidelines in their leave donation policies outlining the maximum amount of leave time an employee may donate and the maximum amount that an employee in need may receive. Leave donation policies may have tax implications on the giving and receiving employee, so that should be kept in mind when determining guidelines for both groups.