S. 209 · 108th Congress
Charitable IRA Rollover Act of 2003
- Stage
- In committee
- Sponsor
- Kay Hutchison
- Introduced
- 2003-01-23
- Latest action
- 2003-01-23 · Introduced in Senate
Summary
Charitable IRA Rollover Act of 2003 - 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.