The Congressional Research Service has issued a fact sheet summarizing bills introduced in the 110th Congress to extend a code provision allowing tax-free distributions from IRAs for the purpose of making charitable contributions. The provision, which expired Dec. 31, 2007, allowed taxpayers to exclude from gross income IRA distributions contributed to a qualified charity. In its report, Qualified Charitable Distributions From Individual Retirement Accounts: A Fact Sheet, CRS lists the bills introduced in the 110th Congress that would extend the provision for one or two years, or make it permanent.