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Retirement Savings

The Pension Protection Act of 2006 offers senior taxpayers an opportunity to make charitable donations directly from their investment retirement accounts (IRA) and have the donations count toward satisfying IRA mandatory withdrawal amounts. This temporary provision creates an opportunity for you to support the College.

  • Your charitable IRA distributions will be tax-free.
  • You are allowed to donate up to $100,000 per calendar year from your IRA through Dec. 31, 2007.
  • To be eligible, you must be at least age 70½ on the date of distribution. The distribution must be made to a “qualified charity,” and the source can be either a Roth IRA or a traditional IRA. The Retirement Savings Plan, a 403(b)(9) plan, is not a Roth IRA or a traditional IRA, so it cannot be used as a direct source of charitable donations under the Pension Protection Act.

If you plan to take advantage of the limited-time charitable giving provision of the Pension Protection Act, please consider designating the LFCC Educational Foundation Inc. as the recipient of your gift. The Foundation meets the criteria of a “qualified charity”

View the PDF file with more information, per the IRS Web site. If you and your family and friends wish to make this type of gift, please contact your financial advisor.