On December 19th, President Obama signed H.R. 5771, known as the “Tax Increase Prevention Act of 2014.” Among other things, this legislation extends the favorable charitable IRA rollover rule to gifts made in 2014.

The legislation allows persons who are older than 70½ to, once again, make a tax-free charitable gifts from traditional and Roth IRAs to charity.

Deadline on Dec 31st... you can only do this from your IRA, your employer 401k does not allow the charitable contribution.