For many years, donors aged 70½ and above have been able to make tax-favored charitable gifts directly from their individual retirement accounts to private foundations or donor advised funds. Now a recent development offers a fresh avenue for IRA owners who want to magnify their giving potential but continue to retain a stream of income from the donated funds. Learn how using tax-free transfers from IRAs to establish a charitable remainder trust or charitable gift annuity can provide additional advantages for experienced donors in this article from UMKC School of Law Professor Christopher Hoyt, JD.
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