HR 2891
IRA Charitable Rollover Facilitation and Enhancement Act of 2025
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- Passed House
- Passed Senate
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Bill overview
This bill would allow taxpayers to roll over amounts from their Individual Retirement Accounts (IRAs) directly to donor-advised funds. Currently, there are restrictions on making such rollovers. The bill removes these restrictions, making it easier for individuals to donate to charities through this method. This change aims to increase charitable giving by simplifying the process of utilizing IRA assets for donations.
Key provisions
- Allows direct rollovers from IRAs to donor-advised funds.
- Removes the restriction on rollovers to donor-advised funds under current tax law.
- The amendment applies to distributions made after the bill’s enactment.
Who is affected
- Taxpayers with IRAs
- Donor-advised funds
- Charitable organizations
Notable changes
- Eliminates the existing limitation preventing IRA rollovers to donor-advised funds.
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119th CONGRESS — 1st Session
H. R. 2891
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds.
This Act may be cited as the IRA Charitable Rollover Facilitation and Enhancement Act of 2025
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or any fund or account described in section 4966(d)(2).
The amendment made by this section shall apply to distributions after the date of the enactment of this Act.