Write to:
American Liver Foundation
39 Broadway
Suite 2700
New York, NY 10006

Call:
(212) 668-1000

Fax:
(212) 483-8179

Information for Donors

Our financial statements, annual reports, and forms 990 are available online.

View tax information

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Questions About Donating?

Contact Beth DeRosa at 1-212-668-1000 ext. 1122

All donations for which no goods or services are received are tax deductible to the fullest extent of the law.

Where Your Dollars Go

All online donations to American Liver Foundation go directly to your local chapter to support programs and activities in your community.

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Home > Ways to Give > Donate > IRA Gift

About Your IRA Gift

TIME IS RUNNING OUT!

Normally, the Internal Revenue Service considers the required minimum distribution from your IRA as 100% taxable gross income. In October of 2008, however, Congress passed the Emergency Economic Stabilization Act. As part of this Act, IRA owners age 70 ½ and older can make donations to qualified charities, like the American Liver Foundation, of up to $100,000 a year without claiming any increased income or paying additional taxes. Your charitable donation allows you to avoid paying federal income tax on your minimum distribution while fulfilling its requirement. Here are the details:

The Act is retroactive to 1/01/08 and applies to gifts made from that date through 12/31/11.
Donor must be 70 ½ or older.
The maximum gift from an IRA rollover is $100,000 per year and no separate charitable deduction is allowed.
100% of the gift must go directly to charity (no planned gifts, including Charitable Annuities) and it can not be transferred to your donor advised fund.
Only your IRA trustee may transfer the gift to the charity. If you withdraw the funds and then contribute them to charity, the IRS will consider it taxable income. Distribution checks should be issued in the name of the charity, not the account holder.
Check with your legal and/or financial advisor if you have further questions.

Sample Letter to Your IRA Administrator

24.5KB
Refer to this document if you are interested in asking your IRA administrator to donate to ALF out of your IRA.

Page updated: December 6th, 2011