The IRA Charitable Rollover is permanent, thanks to the PATH bill that passed Congress and was signed by President Obama last Friday.  


The rollover was first enacted in 2006 and encourages those age 70 ½ and older to make tax-free donations up to $100,000 from their IRAs directly to certain charities.  The bill also retroactively reinstates the IRA Charitable Rollover provision for all of 2015 and enhances deductions for charitable contributions of real property for conservation purposes, and for donations of food inventory.

The Winkler Group urges our nonprofit colleagues to inform donors of this provision immediately.  The package, known as the Protecting Americans from Tax Hikes (PATH) Act of 2015, eliminates the frustrating cycle where the provisions expired at the end of each year, only to have Congress extend them for a short time.  By making the provisions permanent, donors can now effectively plan their giving.

Of the legislation, the Wall Street Journal declared, “Congress Gives Americans a Tax Gift for Christmas.” Andrew Watt, AFP President and CEO, wrote, “This is a huge step for philanthropy and fundraising in the U.S.”

Summaries of the bill can be found here

For more resources:

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