But What if...?
Provide an option for your children who will inherit your IRA

How to turn a Bad Asset into a Good Asset
If a charity is the beneficiary of an IRA, the donor will be exempt from paying income taxes on that gift.

Have Substantial Retirement Assets?
If you are over 70 1/2 and donate IRA assets to a charity the distribution might not be taxable.  (NOTE:  This expired December 31, 2007.  Congress may extend it.  Please check back later.)

John Exell Senior Church Executive	Tom Nelson Elder, Treasurer	Rocky Ludes, CPA Elder, President of Church Corporation	Terri Yanez, CPA Church Accountant