Franklin

Qualified Charitable Distributions from Individual Retirement Accounts [electronic resource] : Features and Legislative History.

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [publisher not identified], 2015.
Format/Description:
Government document
Book
1 online resource (1 online resource (7 pages)) : digital, PDF file
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Subjects:
Gifts.
Individual retirement accounts.
Pensions.
Tax incentives.
System Details:
System requirements: PDF reader software.
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 Oct. 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.