IRC Sec. 408(d)(8) enables individuals over age 70 1/2 to contribute distributions from their traditional or Roth IRA to a qualified public charity. This provision (1) is limited to $100,000 per individual per year; (2) is not available to distributions from employer-sponsored retirement plans, including SIMPLE IRAs and simplified employee pension (SEP) plans; and (3) is currently scheduled to expire at the end of 2013. While such distributions cannot be deducted, they are not included in the individual’s income, which helps the individual avoid (or at least minimize the effect of) certain AGI-sensitive limitations (such as taxable social security benefits or deductions allowed only to the extent they exceed a percentage of AGI). They also count in meeting the Code’s minimum required distribution rule. News Release IR-2013-98.