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IRS Explanation of Rules for Making Charitable Donations from IRAs for 2012 and 2013
Internal Revenue Service [IRS]
[Official Guidance] Jan. 10, 2013
"The American Taxpayer Relief Act of 2012 (ATRA) extended the qualified charitable distribution (QCD) provisions for 2012 and 2013. Several special transition rules were included in ATRA to enable taxpayers to have a donation made before February 1, 2013, treated as a 2012 QCD." [Note: This IRS page describes various transition rules and reporting requirements.]
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