Charitable IRA Rollovers Could Get Reprieve

Congress ended the week poised to revive a popular tax provision that encourages charitable donations of individual-retirement-account assets.

The charitable IRA rollover provision, which expired at the end of 2013, allowed IRA owners and IRA beneficiaries 70½ or older to donate up to $100,000 in IRA assets to charity without reporting the withdrawal as taxable income. Experts expect Congress to revive the provision, as it has several times in recent years.