A bill to amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable purposes.

openUnited States· United States Congress· EN

Introduced

30 January 2001

Last action

—

Status

Committee on Finance. Hearings held.

Summary

Amends the Internal Revenue Code to permit tax-free distributions from an individual retirement account made directly to a qualified charitable organization, trust, fund, or annuity.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 30 January 2001
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Introduced in Senate (PDF)
Introduced in Senate · EN · 30 January 2001
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Introduced in Senate
summary · EN · 30 January 2001
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Sources

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Official source: https://www.congress.gov/bill/107th-congress/senate-bill/205
Open data entity: https://api.congress.gov/v3/bill/107/s/205