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Description of Present Law and Certain Proposals on Charitable Giving (PDF)
Joint Committee on Taxation [JCT], U.S. Congress 
June 14, 2001 11 pages. Excerpt: The Subcommittees on Select Revenue Measures and on Human Resources of the House Committee on Ways and Means have scheduled a joint hearing on issues relating to charitable giving and individual development accounts for June 14, 2001.... Section 102 of H.R.7 would provide an exclusion from gross income for otherwise taxable IRA withdrawals from a traditional or a Roth IRA for qualified charitable distributions. |
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