To qualify, you must be 70½ or older at the time of gift; distributions must be made directly from a traditional IRA account by your IRA administrator; and gifts must be outright, 这意味着他们会直接去退伍军人管理局. 分配给捐赠者建议的基金或终身收入安排,如慈善剩余信托和慈善礼物年金不符合条件, 来自401k的礼物也是如此, 403b, 自雇计划及其他计划.