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HR 774 107th Congress House

IRA Charitable Rollover Incentive Act

Official title: To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distrib… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable purposes.

Introduced: February 28, 2001 See on congress.gov
Taxation AnnuitiesCharitable contributionsIncome taxIndividual retirement accounts
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Labor and EmploymentLawPersonal income taxTax deductionsTax exclusionTrusts and trustees
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 28, 2001
Referred to the House Committee on Ways and Means.
Feb 28, 2001
Introduced in House
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 Latest action February 28, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
IRA Charitable Rollover Incentive Act - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2 Republican 3
R
Wilson, Joe
South Carolina · Feb 5, 2002
 D
Lofgren, Zoe
California · Jul 26, 2001
 R
Graham, Lindsey
South Carolina · Jun 26, 2001
 R
Sessions, Pete
Texas · Jun 12, 2001
 D
Neal, Richard E.
Massachusetts · Feb 28, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 774: IRA Charitable Rollover Incentive Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-774/
MLA
"H.R. 774: IRA Charitable Rollover Incentive Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-774/.
Bluebook (legal)
H.R. 774, 107th Cong. (2026), https://openamerica.io/bill/107-HR-774/.
Markdown link
[H.R. 774: IRA Charitable Rollover Incentive Act](https://openamerica.io/bill/107-HR-774/)
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