H.R. 2435, introduced by Rep. Suzanne M. Kosmas, D-Fla., would amend the Internal Revenue Code of 1986 to extend the tax-free treatment for distributions from individual retirement plans for charitable purposes.

Full Text:

111th CONGRESS
1st Session

H.R. 2435

To amend the Internal Revenue Code of 1986 to extend the tax-free
treatment for distributions from individual retirement plans for
charitable purposes.

IN THE HOUSE OF REPRESENTATIVES

May 14, 2009

Ms. KOSMAS introduced the following bill; which was referred to the
Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to extend the tax-free treatment for distributions from individual retirement plans for charitable purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "IRA Charitable Giving Act".

SEC. 2. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.

Subparagraph (F) of section 408(d)(8) of the Internal Revenue Code of 1986 is amended by striking "December 31, 2009" and inserting "December 31, 2010".