The Charitable Gift Fund can accept contributions from Individual Retirement Accounts. Please note, however, if the donor is making a current lifetime distribution, i.e. not at death, distributions from an IRA to the donor advised fund do not constitute 'qualified charitable distributions' excludable from the donor's income. This is because federal law specifically excludes donor advised funds (as well as certain other public charities) from being eligible to receive qualifying charitable distributions. Rather, such IRA distribution would be includible in the donor's taxable income and then the donor would need to file for an offsetting charitable deduction. As such, donors should consult their tax and legal advisors to determine whether to proceed in light of their overall tax situation.