2010 IRA Qualified Charitable Distribution Letter:

 Taxpayers wishing to make a qualified charitable distribution from their IRA for 2010 should immediately contact their IRA custodian/trustee.  Below is a sample text that can be e-mailed or faxed to notify their custodian/trustee:

Dear IRA Custodian,

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, effective from Jan. 1, 2010 to Dec. 31, 2011, permits a rollover directly from an IRA to a qualified public charity. As the owner of IRA account #_________________ that is in the custody of your organization, I request that you transfer from that account the sum of $_________________ to my favorite charity _________________ located in city _______________ with state and zip code _______________. The Treasury Tax ID Number for my favorite public charity is _________________________.

It is my intention to make a Qualified Charitable Distribution (QCD) to this charity from my IRA, which may fulfill part or all of my IRA required minimum distribution for this year.

This letter is sufficient authorization for you to make this QCD gift. However, if you require any further documents, please promptly e-mail those to me.

Cordially yours,

IRA Owner