Three bills have been introduced in Congress that would extend a provision of the Pension Protection Act of 2006 (Pub. L. No. 109-280) that allowed tax-free distributions from individual retirement accounts for charitable purposes. The provision permitted anyone age 70 ½ or older to exclude IRA distributions from their gross income if the distributions are paid to a qualified charity. The provision has already been extended once, but that extension will expire December 31. The three bills include the following: (1) H.R. 4213, the Tax Extenders Act of 2009, which would extend the provision through December 31, 2010; (2) H.R. 2435, the IRA Charitable Giving Act, which also would extend the provision through December 31, 2010; and (3) H.R. 1250 and S. 864, the Public Good IRA Rollover Act of 2009, both of which would make the charitable distribution provision permanent.