Made permanent in late 2015, the IRA charitable rollover allows IRA owners 70.5 years of age or older to give any amount up to $100,000 annually. Custodian-completed charitable distributions can apply toward your annual required minimum distribution (RMD). For IRA Charitable Rollovers, please submit a letter of gift instruction to your account custodian and mail a copy to the IMB. Please remember, these gifts are year-end sensitive.