Search Penny Hill Press

Friday, October 1, 2010

Qualified Charitable Distributions from Individual Retirement Accounts: A Fact Sheet

John J. Topoleski
Analyst in Income Security

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. In the 111th Congress, the following bills would extend the provision beyond December 31, 2009: H.R. 2435, H.R. 1250, S. 3134, and S. 864.

Date of Report: September 24, 2010
Number of Pages: 5
Order Number: RS22766
Price: $19.95

Follow us on TWITTER at or #CRSreports

Document available via e-mail as a pdf file or in paper form.
To order, e-mail
Penny Hill Press  or call us at 301-253-0881. Provide a Visa, MasterCard, American Express, or Discover card number, expiration date, and name on the card. Indicate whether you want e-mail or postal delivery. Phone orders are preferred and receive priority processing.