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Qualified Charitable Distributions from Individual Retirement Accounts: Features and Legislative History

Description: 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 report describes the IRA Qualified Charitable Distribution (QCD) provision.
Date: February 4, 2015
Creator: Topoleski, John J. & Sidor, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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