The "American Taxpayer Relief Act" extends the Charitable IRA Rollover through December 31, 2013. This means that Donors age 70 and ½ or older can ask their IRA custodian to transfer up to $100,000 in 2013 to a public charity. The new law is tax-free from their IRAs directly to certain charitable organizations without including the distribution in gross income.There is also a special opportunity in January of 2013 to make a 2012 Charitable IRA Rollover gift if the donor received an IRA distribution in December of 2012. This rule generally applies to such transfers made in 2013, except that transfers made prior to February 1, 2013 may be treated as if they were made in 2012. In addition, if a taxpayer took a distribution in 2012 and now gives it to charity by Feb. 1, the taxpayer can treat that distribution as a qualified rollover if it otherwise would have qualified even if it didn't go directly to charity but to the individual.
We hope this information is helpful to you as you begin to plan for the year ahead.
As in all cases, consult your own advisers who along must assume final responsibility in advising you whether or not this gift is appropriate in your own unique circumstance.
Visit http://www.unicornchildrensfoundation.org/donate-now/ to help us change a life today.
Fondly,
Your Friends at the Unicorn Children’s Foundation
Only a few hours remain to secure your tax-deduction!Thank you for your continued generosity to The Unicorn Children’s Foundation. We have seen great progress over the last 18 years as a result of your generous contributions. In light of possible changes to tax laws, we invite you to make a year-end charitable contribution to secure your tax-deduction for the 2012 fiscal year. Your continued support is greatly needed as we continue to promote several groundbreaking initiatives: • Publishing updated Clinical Practice Guidelines to redefine the standards of care for individuals with special needs
• Funding community-based mobile developmental screening clinics
• Sponsoring educational conferences for parents and professionals, including web-based workshops to increase accessiblility to best practice knowledge
• Building of Unicorn Village Academy, a specialized high school that will prepare students with diverse needs for life
Please visit http://www.unicornchildrensfoundation.org/donate-now/ to make your secure online donation today.
Happy New Year!
Thank you for your continued generosity to The Unicorn Children’s Foundation. We have seen great progress over the last 18 years as a result of your generous contributions. In light of possible changes to tax laws, we invite you to make a year-end charitable contribution to secure your tax-deduction for the 2012 fiscal year. Your continued support is greatly needed as we continue to promote several groundbreaking initiatives: • Publishing updated Clinical Practice Guidelines to redefine the standards of care for individuals with special needs• Funding community-based mobile developmental screening clinics• Sponsoring educational conferences for parents and professionals, including web-based workshops to increase accessiblility to best practice knowledge
• Building of Unicorn Village Academy, a specialized high school that will prepare students with diverse needs for life
Please visit http://www.unicornchildrensfoundation.org/donate-now/ to make your secure online donation today.
Happy New Year!
