Number: RS22766
Title: Qualified Charitable Distributions from Individual Retirement Accounts: A Fact Sheet
Authors: John J. Topoleski, Domestic Social Policy Division 
Abstract: A provision of the Pension Protection Act of 2006 (P.L. 109-280) allows tax-free distributions from Individual Retirement Accounts (IRAs) for charitable purposes. This fact sheet describes the IRA Qualified Charitable Distribution (QCD) provision. The provision had expired on December 31, 2007; it was extended until December 31, 2009, by H.R. 1424/P.L. 110-343, signed by President George W. Bush on October 3, 2008. The following bills in the 110th Congress would extend the provision for one year, two years, or permanently: H.R. 1419, H.R. 3596, H.R. 3970, H.R. 3996, H.R. 4086, H.R. 6049, S. 819, S. 2264, and S. 2886.
Pages: 3
Date: October 6, 2008