Arturo Martinez—Director of Creative Services
Tarrant County College District—Fort Worth, Texas
United States
Public Policy
United States

Latest News

IRA Charitable Rollover Expires

A brief retroactive extension of the IRA charitable rollover expired on Dec. 31, 2014. Lawmakers are unlikely to extend the provision again until later this year.

The IRA charitable rollover allows taxpayers age 70 ½ or older to make tax-free charitable gifts of up to $100,000 per year directly from their Individual Retirement Accounts to eligible charities, including colleges, universities and independent schools. The provision had been expired for most of 2014 but was retroactively extended through Dec. 31, 2014 when President Barack Obama signed the Tax Increase Prevention Act of 2014 (H.R. 5771) on Dec. 19, 2014.

With lawmakers still focused on pursuing tax reform, Congress is unlikely to consider an extension of the IRA charitable rollover until late in 2015.

Updated Jan. 8, 2015

U.S. Legislative and Regulatory Affairs

For further information about CASE's public policy efforts, contact Brian Flahaven, director of legislative, foundation and recognition programs, at or +1-202-478-5617.


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