Since 2006 Federal legislation for limited periods of time, has allowed an IRA owner to gift IRA assets to a charity, while the owner is still alive. Usually the period of allowance was no more than a year or two before it sunsetted. Finally, Congress and the President have made this provision permanent in the "Protecting Americans From Tax Hikes Act of 2015" signed into law on December 18, 2015. A taxpayer who is over the age of 70 ½ can now direct the IRA plan administrator to distribute annually from the plan assets up to $100,0000.00 to a charity or charities of the taxpayer's choice. The charity must be a public charity. It cannot be a donor advised fund, or a supporting organization or a private non-operating foundation. The distribution will not be treated as taxable income to the taxpayer and hence, there is no charitable deduction of income. The only accounts that the charitable rollover is available for are traditional and Roth IRAs (including Roth accounts less than 5 years old). This does not include SEPs, Simple Retirement Plans, 401(k) Plans or 403(b) Plans. The charitable rollover may be part of or take the place of the required minimum distribution from the IRA. A word of warning: Make sure that the rollover goes directly to the charity. If it passes through the taxpayer's hands it will become taxable income (unless it is a tax-free Roth distribution).