|Ken and Tia Scigulinsky|
- The donor must be 70 1/2 or older.
- The gift must be made directly from the IRA to an eligible charitable organization by December 31, 2013.
- Gifts to all charities combined cannot exceed a total of $100,000 per taxpayer for the year.
- The gifts must be outright, and no material benefits can be received in return for the gifts.
- The gift is not included in taxable income, and no charitable deduction is allowed.
- The gift can only be made from an IRA. Gifts from a 401(k), 403(b), and 457 plans must be rolled into an IRA first, then the gift can be made from the IRA.
- You can make a gift that costs nothing during your lifetime, by including Rhode Island PBS in your will.
- You can give stock to Rhode Island PBS and avoid paying capital gains tax.