Can an IRA be given to Charity?

The client is 40 and want to donate their entire IRA to charity. Can this be done without a distribution causing taxes and a 10% penalty.



No. The direct contribution of the last couple of years required the taxpayer to have reached 70.5.

He would have to take the distribution, report the income, be subject to early withdrawal, and then hope that itemizing the contributed funds would offset a good portion of the tax. Unless he will have reached his standard deduction figure without the contribution, the deduction will fall short of offsetting the income, and more so because of the penalty.

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