Business Notes EMPLOYEE BENEFITS

Would you be willing to give up some of your vacation time or sick leave so that it could be used by a co-worker? When employees at the Internal Revenue Service's Cincinnati office read in an office memo a proposal to do just that a few weeks ago, their response was generous indeed. By last week 291 employees had donated 813 days of their sick leave and 92 days of vacation time to a co-worker, William Ault, 28, an IRS examiner who has leukemia.

Ault is one of three Government employees who were chosen as beneficiaries of a demonstration program in which workers can donate time off to colleagues who have lengthy illnesses or who need to stay home to care for stricken relatives. Last week Congress held hearings to discuss expanding the program. Its success so far may inspire businesses to try out the novel charity, which would impart a new meaning to the phrase "I gave at the office."