I 111th CONGRESS 1st Session H. R. 2435 IN THE HOUSE OF REPRESENTATIVES May 14, 2009 Ms. Kosmas introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend the tax-free treatment for distributions from individual retirement plans for charitable purposes.

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Short title

This Act may be cited as the IRA Charitable Giving Act.

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Extension of tax-free distributions from individual retirement plans for charitable purposes

Subparagraph (F) of section 408(d)(8) of the Internal Revenue Code of 1986 is amended by striking December 31, 2009 and inserting December 31, 2010.