Limitations on Charitable IRA Distributions for 2007
Certain limitations apply to these non-taxable charitable distributions
from an IRA:
- They cannot exceed $100,000 per year;
- They must be made to a public charity (not to a private foundation)
and they cannot be to a supporting organization or a donor advised
fund;
- The gifts must be outright; they cannot be used to establish a gift
annuity or fund a charitable remainder trust;
- These tax-free distributions can be made only in 2006 and 2007.
This document is for information purposes only and should not be
construed as legal, tax or financial advice. Please consult your tax
or legal advisor for more information.
Information provided courtesy of PG Calc.
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