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are voluntary and subject to taxation for the recipient. 1. Employees may donate vacation time or one in lieu holiday to the eligible employee. In no event shall sick leave be donated. 2. Employees shall be provided a two -week periods to submit donations. Donations received after this two -week period shall not be processed. The two -week period for each case shall be designed by the Executive Director or his or her designee as provided herein below. 3. All donations must be made in two (2) hour increments and a maximum of eight (8) hours per donor, except in lieu holidays must be for eight (8) hours. 4. Any authorization of donations not made in accordance with the procedures outlined in Subsection 10.12(C)(2) below, will not be processed. 5. All donations shall be irrevocable. 6. In event the recipient returns to work before leave donations have been exhausted, any balance on the books shall be accrued by the recipient and designated as sick leave and way be used pursuant to Subsection 10.1 (A) through 10.1(K). 7. Donations shall be limited to employees of this bargaining unit or any other unrepresented unit. B. Eligibility. Regular, full -time SAMA employees shall be eligible for Catastrophic Leave Donations if the following criteria are met: 1. When it is reasonably foreseeable that all accrued time on the books, such as sick leave and vacation, will be exhausted and the employee's illness will continue past the time when the employee will be on paid status. 2. The employee's Executive Director, or his or her designee, has approved a written request for donation accompanied by a medical statement from the employee's attending physician. The attending physician's statement must verify the employee's need for an extended medical leave and an estimate of the time the employee will be unable to work. 251 -37