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Welcome news: the IRA Charitable Rollover passed! On December 17, 2010, the President signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This bill restores the IRA Charitable Rollover for 2010 and permits its use in all of 2011. Now you can use your IRA to make a charitable contribution to support the ministry you love. If you own an IRA and are over age 70, you may transfer up to $100,000 directly from your IRA to support a ministry of the church through the Church of God Foundation. You may not have taken your 2010 required IRA distribution as of yet and you may be able to reduce your income taxes with an IRA charitable rollover. Even if you have taken your required IRA distribution, you still may find the IRA charitable rollover a very convenient way to make a year-end gift. Thank you very much for your support now and through the years. If you would like more information about an IRA rollover or other estate planning ideas, please visit our Web site, www.chogfoundation.org, or give us a call at 877-549-4438. Wishing you and yours a blessed and Merry Christmas!

Institutional statistical data was gathered from the U.S. Department of Education - Institute of Education Sciences, National Center for Education Statistics.