Some material as to the mechanics of the IRA Rollover and related articles. Just a reminder that nothing we provide should be considered or should substitute for appropriate legal advice.
From AFP
http://www.afpnet.org/Audiences/PublicPolicyIssueDetail.cfm?itemnumber=4675
http://www.supportuw.org/gift-planning/ira-rollover-2010/
https://www.afb.org/Section.asp?SectionID=41&DocumentID=3744
http://mpgadv.com/blog/2010/12/fact-commentary-charitable-ira-rollover-extended/
http://www.stanthonysf.org/blog/2010/12/17/ira-charitable-rollover-passes/
http://www.pgdc.com/pgdc/impact-december-2010-tax-law-changes-charitable-giving?gid=431
http://www.case.org/Public_Policy/United_States.html
http://philanthropy.com/blogs/philanthropytoday/irs-rejects-return-of-ira-payouts-to-get-charity-tax-break/30540?sid=&utm_source=&utm_medium=en