PG Calc Blog

The latest on planned giving from PG Calc.
Read our posts for comments on the latest topics and issues in planned giving. We hope you find our posts timely and interesting, and we hope you'll share your perspective with us!

IRA Charitable Rollover for 2015 Experiences Turbulence

IRA Charitable Rollover for 2015 Experiences Turbulence

The word from Washington, DC is that tax reform has stalled in Congress until after the 2016 election. And what about the tax extenders, including the now-expired IRA charitable rollover? As of a couple of weeks ago, Congress appeared to be on a slow glide path to vote through a 1-year extension for 2015 in mid to late December. It is still possible that Congress might fear the ire of frustrated supporters and constituents during the 2016 election year enough to vote through a 2-year extension for 2015 and 2016. It is also possible the extension could stall out, and John Boehner leaving the pilot seat as House Speaker may factor into that.

Increased Incentives to Give Appreciated Property

Increased Incentives to Give Appreciated Property

Gift planners have expressed a lot of excitement over the return of the charitable IRA rollover for 2013, and with good reason. There is another reason gift planners should be excited about fundraising in 2013: high income donors have substantially more incentive to donate appreciated assets, either outright or to fund a life income plan.

The IRA Charitable Rollover: What Next?

The IRA charitable rollover came into being with the Pension Protection Act of 2006.  It expired at the end of 2007, but was extended in the fall of 2008 retroactively from the first day of 2008 through the end of 2009.  It expired again at the end of 2009, then was extended again in December 2010, retroactively from the first day of 2010 through the end of 2011.  Now it has expired again. What’s next?