On December 18, 2015 Congress passed the Protecting Americans from Tax Hikes Act (the Path Act of 2015) which, among many changes, renews as well as makes permanent the Charitable IRA rollover provision. This provision enables an individual over age 70 ½ to gift up to $100,000 annually from IRAs directly to charities without such donation(s) without being treated as taxable income to the individual.