H.R. 2230 · 108th Congress
IRA Charitable Rollover Incentive Act
- Stage
- In committee
- Sponsor
- Phil Crane
- Introduced
- 2003-05-22
- Latest action
- 2003-05-22 · Introduced in House
Summary
IRA Charitable Rollover Incentive Act - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.