S 209
108th Congress
Senate
Taxation
Annuities
Charitable contributions
Income tax
Individual retirement accounts
Labor and Employment
Law
Tax deductions
Tax exclusion
Trusts and trustees
Charitable IRA Rollover Act of 2003
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 23, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1484)
Jan 23, 2003
Sponsor introductory remarks on measure. (CR S1484)
Jan 23, 2003
Introduced in Senate
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Plain-English summary
Charitable IRA Rollover Act of 2003 - 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
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1484)
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 209: Charitable IRA Rollover Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-209/
"S. 209: Charitable IRA Rollover Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-209/.
S. 209, 108th Cong. (2026), https://openamerica.io/bill/108-S-209/.
[S. 209: Charitable IRA Rollover Act of 2003](https://openamerica.io/bill/108-S-209/)