HR 774
107th Congress
House
Taxation
Annuities
Charitable contributions
Income tax
Individual retirement accounts
Labor and Employment
Law
Personal income tax
Tax deductions
Tax exclusion
Trusts and trustees
IRA Charitable Rollover Incentive Act
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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Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 774: IRA Charitable Rollover Incentive Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-774/
"H.R. 774: IRA Charitable Rollover Incentive Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-774/.
H.R. 774, 107th Cong. (2026), https://openamerica.io/bill/107-HR-774/.
[H.R. 774: IRA Charitable Rollover Incentive Act](https://openamerica.io/bill/107-HR-774/)