Browsing articles in "Charitable Planning"

Charitable Rollover IRA Provisions Made Permanent

With the Pension Protection Act of 2006 IRC Code Section 408(d)(8) provided an annual exclusion from gross income up to $100,000 for any Qualified Charitable Distributions. The advantage of this code section removed the potential negative tax usually associated with charitable contributions funded with IRA withdrawals. The IRA Charitable Rollover provision was originally enacted as [Read the Rest]