If an individual taxpayer receives a distribution from an IRA, and then contributes all or part of the amount distributed to a charity, that individual must include the taxable part of that distribution in her gross income.While the distributee is entitled to a charitable deduction for the amount contributed, this will reduce taxable income only if she itemizes deductions, instead of claiming the standard deduction. Even if an individual itemizes, the amount deductible may be less than the amount contributed because:

* The total amount contributed to charity is limited to a specified percentage of the individual's adjusted gross income computed without regard to any net operating loss carryback, e.g. 50 percent in the case of contributions to public charities, certain governmental units, and private foundations other than private non-operating foundations.

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