S 1772
113th Congress
Senate
Taxation
Charitable contributions
Employee benefits and pensions
Income tax exclusion
Social work, volunteer service, charitable organizations
Public Good IRA Rollover Act of 2013
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 21, 2013
Read twice and referred to the Committee on Finance.
Nov 21, 2013
Introduced in Senate
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Plain-English summary
Public Good IRA Rollover Act of 2013 - Amends the Internal Revenue Code to revise the tax exclusion of distributions from individual retirement accounts (IRAs) for charitable purposes to: (1) make such exclusion permanent; (2) eliminate the $100,000 cap on such exclusion; (3) permit tax-free distributions from IRAs to a split-interest entity (i.e., a charitable remainder annuity or unitrust, a pooled income fund, and a charitable gift annuity); and (4) allow distributions to a split-interest entity to be made when the account beneficiary attains age 59-1/2 (otherwise, age 70-1/2 for IRA distributions to a charitable organization).
What's happening now
Read twice and referred to the Committee on Finance.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 1772: Public Good IRA Rollover Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-1772/
"S. 1772: Public Good IRA Rollover Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1772/.
S. 1772, 113th Cong. (2026), https://openamerica.io/bill/113-S-1772/.
[S. 1772: Public Good IRA Rollover Act of 2013](https://openamerica.io/bill/113-S-1772/)