The United States Congress has extended provisions that renew the ability to make tax-free distributions from Traditional and Roth Individual Retirement Accounts (IRA) to qualified charitable organizations, such as the Stegall Seminary Scholarship Endowment Foundation. Those interested may request direct transfers from their IRA in any amount up to a maximum of $100,000 to a charity during 2014 without reporting it as taxable income. This provision applies to people age 70 1/2 or older who complete gifts by December 31, 2014. For couples who have IRA accounts, it may be possible to transfer up to a maximum of $200,000 between now and the end of 2014. Gifts may be directed to the purposes you specify. We encourage you to check with your financial advisors about the best ways for you to take advantage of this opportunity as you consider gifts to the Stegall Scholarship Foundation and other charitable interests that are important to you. It is simple to make a transfer. Contact your account administrator to request a check be delivered to: The Stegall Seminary Scholarship Endowment Foundation Tax Identification No. 20-895-6009 P. O. Box 241661 Montgomery, AL 36124 If you have any questions, please do not hesitate to contact us via email at firstname.lastname@example.org. Thank you for your great support of our seminary students!