IRA Charitable Giving Act

IRA Charitable Giving Act - Amends the Internal Revenue Code to extend through 2010 the exclusion from gross income for income tax purposes of distributions from individual retirement accounts for charitable purposes.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2435 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2435

   To amend the Internal Revenue Code of 1986 to extend the tax-free 
   treatment for distributions from individual retirement plans for 
                          charitable purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2009

  Ms. Kosmas introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to extend the tax-free 
   treatment for distributions from individual retirement plans for 
                          charitable purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRA Charitable Giving Act''.

SEC. 2. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT 
              PLANS FOR CHARITABLE PURPOSES.

    Subparagraph (F) of section 408(d)(8) of the Internal Revenue Code 
of 1986 is amended by striking ``December 31, 2009'' and inserting 
``December 31, 2010''.
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