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IRA Charitable Rollover


Policy Issue: IRA Charitable Rollover

Publication date: 

The Pension Protection Act of 2006 made the IRA Charitable Rollover permanent law, allowing taxpayers age 70 ½ or older to transfer up to $100,000 annually from their IRA accounts directly to charity without first having to recognize the distribution as income. See the Forum's position and resources on this issue.


Policy Update: May 22, 2019

Release Date: 

Forum Policy Update is a regular update for United Philanthropy Forum members covering public policy issues impacting the philanthropic sector.

Topics in the latest update include the Forum's annual conference, new UBIT legislation, the CHARITY Act, Census 2020 appropriations, and research on charitable giving messaging.