
Qualified Charitable Distributions: 20 Years of Tax-Smart Giving
This year marks a milestone most donors, and more than a few fundraisers, probably missed: the 20th anniversary of the Pension Protection Act (PPA) of 2006. Signed into law on August 17, 2006, the PPA was written to shore up corporate pension funding and reform retirement savings accounts like 401(k)s. But tucked inside was a provision that would go on to reshape charitable giving: the IRA charitable rollover, better known today as the qualified charitable distribution (QCD).




