The IRA charitable giving provision made it into the Fiscal Cliff bill!
Retroactive for 2012. This means that if your donors want to take advantage of this law for both 2012 and 2013, they can make an IRA rollover gift for 2012 up until February 1, 2013. In other words, if someone wants to exceed the $100,000 annual limit on their IRA giving, they can!
Stay tuned for more on the final Fiscal Cliff bill!
