In January 2021, we posted “Charitable Giving and the New Tax Act” by estate planning attorney Dennis Mitzel. Please note that while the age for required minimum distributions has increased to age 72,
the law allowing direct tax-free charitable gifts from IRAs remains age 70 ½. Also, the standard deductions for 2022 have increased to $12,950 for singles, $25,900 for married filing jointly,
and $19,400 for heads of households.

The advice given in Dennis’s post is otherwise the same, so we would like to refer you to that as you plan your giving.