Good news: The ability to make this gift directly from IRA accounts is now a permanent part of the U.S. tax code. The gift amount counts toward your Required Minimum Distribution (RMD), and your taxable income is lowered by the amount of your qualified charitable distribution (QCD). Gifts must be completed before December 31 to be eligible in the current tax year. Important points to consider: You must be at least age 70½. The gift should come directly from your IRA account, in the form of a check. The gift may come from a Traditional or a Roth IRA (special exclusions may apply to other types of IRA accounts). Although there is no tax deduction, there is NO income tax on the withdrawal. What are the advantages? Benefit 探花精选’s work in a meaningful way today. Meet your Required Minimum Distribution (RMD). Pay no income tax on the amount withdrawn for your gift. Give above your deductible charitable limit of 60% of adjusted gross...