Make a lifetime gift from a retirement account, after careful review, if...

• You are over age 70½.
• You want to make a significant outright gift to support one of our programs now.
• Your other charitable contributions for the year have reached your percentage-deduction limitation.
  
  Or...
• You are under age 70½, and your tax liability for the year will be low.
• Your other disposable assets are limited.
  
  In both cases...
• You have adequate (or surplus) retirement savings.