Epsilon Sigma Phi
The Extension Professionals' Organization


Donating from your IRA to Epsilon Sigma Phi through a Charitable IRA Rollover.

IRA Gift Rules

  • Donor must be age 70½ or older on the date of the gift.
  • Gifts must be made from IRA accounts only. Gifts from other retirement plans such as 401(k)s and 403(b)s are not eligible.
  • Funds must go directly from the IRA provider to the charity. The donor cannot take possession of the funds.
  • Total gifts may not exceed $100,000 per IRA holder per calendar year.
  • Gifts must be postmarked by December 31 of the current year.
  • Gifts must go to a public charity (such as Epsilon Sigma Phi). Gifts to donor advised funds or private foundations are not permitted.
  • The gift must be outright. Rollovers to charitable gift annuities or charitable remainder trusts don’t qualify.
  • The gift counts toward the donor’s IRA Required Minimum Distribution.
  • No charitable deductions are allowed, but the gift amounts will not be included in the donors’ incomes.

Who Wins With Charitable IRA Rollovers?

  • Donors who don’t itemize their deductions (i.e. those who take the standard deduction).
  • Donors whose Social Security benefits are subject to income taxation.
  • Donors who are subject to surtaxes on net investment income.
  • Donors who are paying higher than standard Medicare premiums.

For more information, contact us:

Epsilon Sigma Phi National Office

55 Walton Place Dr

Newnan, GA 30263



This page was developed based on our understanding of Charitable Rollovers as of 2019. We recommend you seek the advice of your tax and/or legal counsel before deciding on a course of action.

IRA Donor Request Form

IRA Donor to Epsilon Sigma Phi Form

Epsilon Sigma Phi is a
501(c)3 non-profit organization.

55 Walton Place Drive
Newnan, GA 30263

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