Over 70-and-a half?
What you need to know about the IRA charitable gift rollover.
Congress has extended and the president has signed the favorable IRA charitable rollover tax provisions for 2015 and made them permanent for future years. What should a donor over age 70½ do in order to get the benefit that IRA distributions will not be included in taxable income? Donors should follow the same general procedures for IRA charitable distributions as in the past —