Qualified Charitable Distributions from Individual Retirement Accounts : Features and Legislative History.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Contributor:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Gifts.

Individual retirement accounts.

Pensions.

Tax incentives.

Physical Description:

1 online resource (1 online resource (6 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

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-113th Congresses that would extend the provision.

This report is one in a series of updates. For the most recent coverage of this report series, please see 14-RS-22766e in the 2014 issue.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Mar. 2015). Reuse except for individual research requires license from ProQuest, LLC.

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.