House of Representatives
State of Tennessee

Contact:
Kara Watkins (615) 741-1975
FOR
IMMEDIATE RELEASE
Dear Friends:
Recent legislation regarding making charitable gifts from
Individual Retirement Accounts has passed the House and Senate
and been signed into law by President Bush.
Previously, donors using IRA proceeds to make a gift to a
charitable organization would first have to pay taxes on the IRA
proceeds as they were withdrawn. The new law allows donors to
give the IRA distributions to the charitable organization
without paying taxes.
Other facts about the new law include:
- Currently the law only pertains to 2006 and 2007
- The donor must be 70 and one-half years of age or
older
- The maximum annual contribution is $100,000
- The law does not apply to 401K and 403B plans
Sincerely,
Donna Rowland
State Representative
