[20191203]IF11377_个人退休账户的合格慈善分配.pdf

https:/crsreports.congress.gov December 3, 2019Qualified Charitable Distributions from Individual Retirement AccountsSummary Congress created incentives for charitable giving through qualified charitable distributions (QCDs) from individual retirement accounts (IRAs). The 2017 tax law (P.L. 115-97) may promote greater use of QCDs because certain taxpayers who do not itemize their tax return are likely to benefit from the QCD. A provision of the Pension Protection Act of 2006 (P.L. 109-280) established the QCD, which allows individuals aged 70 or older to contribute directly to a qualified charity from their IRA while excluding the distribution from their taxable income. This provision was made permanent by the Protecting Americans from Tax Hikes Act of 2015 (Division Q of P.L. 114-113). Prior to its permanent enactment, several laws had extended this provision on a one- or two-year basis. Qualified Charitable Distributions Traditional and Roth IRAs are tax-advantaged accounts that certain individuals or married couples can establish to accumulate funds for retirement. Contributions to traditional IRAs can be tax deductible, but withdrawals are included in taxable income. Roth IRA