Brief IRA Charitable Rollover
Joseph Rosenberg, Katherine Toran
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Issue Brief Number 1 for the Tax Policy and Charities Project discusses the IRA charitable rollover, a tax provision that allows certain taxpayers to distribute money directly from an individual retirement account (IRA) to a qualifying charity without paying taxes.

Research Areas Nonprofits and philanthropy Taxes and budgets
Tags Nonprofit data and statistics Data and technology capacity of nonprofits Charitable giving
Policy Centers Center on Nonprofits and Philanthropy