Individual Retirement Account (IRA)
In 2015, Congress enacted a permanent extension of the IRA charitable rollover. This rollover allows taxpayers over age 70 ½ to make tax-free charitable gifts of up to $100,000 per year directly from their IRA to eligible charities, including independent schools. As you plan your required distributions for this year, please consider making a charitable gift to Upland Country Day School, using the IRA Charitable Rollover.