IRA distributions to charity

[oceanlovin'ea]

I read an article in the newspaper today regarding Pension Protection Act. THe article said that IRA distributions could be made directly to a charitable orgainization and would not be taxable and could meet the minimum distribution requirement for the year.

My question is what are the caritable organizations that are acceptable. Is there a list somewhere. Would contributions to a church or religious organization be inculded in that classification/? Or where can you get a list of IRS's acceptable charities.

Thanks.

Linda F

[skhyatt]

Check here: Code Sec. 170(b)(1)(A)

[Uncle Sam]

IRA Contributions to Charity

The only restrictions I'm aware of are that the donations must be made directly from the IRA to a charitable organization, and that the contribution cannot be made to a donor-advised fund.