 |
 |
|
|
 |
|
|
|
|
 IRA Qualified Charitable Distribution Charitable giving rules have changed. IRA owners who are age 70½ or older now can make a “qualified charitable distribution” of up to $100,000 directly from an IRA to a qualified charity. These qualified charitable distributions are available only for tax years 2006 and 2007, are free from federal income tax, can be used to count toward satisfying the minimum distribution requirement for that year, and must be sent directly to the charity from the IRA. |
|
|
|
|
|