Support Epworth’s Building Fund
Here is a chance to donate any amount less than $100,000 to Epworth's capital campaign without recognizing the amount given as taxable income. The Pension Protection Act of 2006 permits individuals to make gifts of $100,000 or less from an IRA directly to a qualifying charity without recognizing the assets gifted as income during 2006 and 2007 only. To qualify, such donations must be distributions that would otherwise be taxable from a traditional or Roth IRA to individuals that have attained the age of 70 1/2 prior to the distribution. The IRA trustee or custodian must make the payment from the IRA directly to the charity ( eg. Epworth). Qualified Charitable Distributions (QCD) are only available for a limited time. The provision expires at the end of 2007 unless additional Congressional action is taken.
Some of us have reached the age where annual distributions from our IRA's are mandated by IRS. This law presents an opportunity to generously support Epworth's building campaign while reducing individual tax burdens this year and next. Avoid taxable income while also claiming the amount as a deductible contribution......We all win!! If you consider a QCD, please discuss this strategy with your tax advisor or financial consultant.
By Ken Diggs