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    IRA Distributions to Charity Excluded from Gross Income

    The following was passed on to me by Susan Jordan, a partner in our Pittsburgh office:

    Taxpayers who have attained age 70-1/2 and are obligated to take required minimum distributions from their IRAs may exclude those distributions from gross income by donating the funds to charity. A provision in the Pension Protection Act that permitted these tax free IRA distributions for charitable purposes was due to expire at the end of 2009, but was extended until December 31, 2010, by the Tax Extenders Act of 2009.
     


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