Qualified Charitable Distributions from Individual Retirement Accounts : A Fact Sheet.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Gifts.

Individual retirement accounts.

Tax incentives.

Pensions.

Physical Description:

1 online resource (1 online resource (6 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 11-RS-22766c in the 2011 issue.

Describes provision of the Pension Protection Act of 2006 that allows tax-free distributions from individual retirement accounts for charitable purposes, and lists bills in the 111th-112th Congresses that would extend the provision.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Qualified Charitable Distributions from Individual Retirement Accounts

Access Restriction:

Restricted for use by site license.