Tag Archives: charitable giving
Transition Rules for IRA Charitable Distributions
The American Taxpayer Relief Act of 2012 (“ATRA”) reinstated the rules for 2012 and 2013 that allow taxpayers who are at least age 70 1/2 to transfer, tax free, up to $100,000 to a qualified charity.
Posted in Blog, Featured on Homepage, Tax Notes
Tagged "ATRA, #fiscalcliff, ATRA 2012, charitable giving, IRA, RMD, tax
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