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Office of Advancement and External AffairsSample letter for a donor to share with their IRA administrator for a Direct Charitable Distribution from an Individual Retirement Account (IRA): Date Name

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Gift delivery refers to the process of transferring ownership of a gift from one person to another, typically involving a formal declaration or filing to document the transaction.

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Individuals who make gifts exceeding the annual exclusion amount, as determined by tax regulations, are required to file gift delivery forms to report the transfer.

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To fill out gift delivery, one must provide detailed information about the donor, recipient, gift amount, and any exemptions or deductions being claimed, using the appropriate tax forms provided by the IRS.

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The purpose of gift delivery is to ensure compliance with tax regulations, accurately report taxable gifts, and potentially track the accumulation of wealth transfer between individuals.

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Information to be reported includes the names and addresses of both the donor and recipient, the date of the gift, its value, and any applicable exclusions or deductions.

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