The IRA Charitable Rollover provision now allows individuals who have reached age 70½ to donate up to $100,000 to charitable organizations directly from their Individual Retirement Account (IRA), without treating the qualifying charitable distribution as taxable income. This is a great opportunity for individuals in their 70s to plan their charitable giving every year. A qualifying IRA rollover gift can count toward taking the annual required minimum distribution. This direct rollover provision first appeared in the Pension Protection Act in 2006 as a temporary measure. On December 18, 2015, Congress passed the PATH Act (Protecting Americans from Tax Hikes) making the provision permanent. The …