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S. 209

BillFederalSenateIn Committee
Charitable IRA Rollover Act of 2003
About This Bill
Committee
Latest Action · January 23, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1484)
Congress
108th (2003–2005)
Introduced
January 23, 2003
Cosponsors (7)
2D 5R
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Summary

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Charitable IRA Rollover Act of 2003 - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.

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