In This Issue—Fall 2025

• Continuing the Tradition of Tzedakah
• 3 Stories About Smart Giving at Year-End
• The Story of Vivian - IRA to Charity: Increasing Tax Savings by Contributing the Right Asset
• The Story of Bill and Ruth - QCD: Saving Taxes When You Don’t Itemize Deductions
• The Story of Kris - Gifts of Stock Instead of Cash: Smart Assets to Give
• Steps to Plan Your Giving
• How the New Tax Legislation May Affect Your Gift Planning
• Rollover! Good IRA

Rollover! Good IRA

Direct gifts to The Community Foundation for Greater New Haven from your IRA can:

1. Be an easy way to make a gift from one of your major assets. 
2. Be excluded from your gross income: a tax-free rollover. 
3. Count toward your required minimum distribution, which begins at 73. 

For your gift to qualify:

• You must be 70½ or older at the time of your gift. 
• The transfer must go directly from your IRA to us. 
• Your total rollovers for an outright gift in any year cannot exceed $108,000 but can be done year after year. 
• Your total rollovers for a life-income gift cannot exceed $54,000 and can only be done in one tax year.