If you are over 70 ½ years old you have until January 31, 2011 to complete an IRA Charitable roll-over and still have it count as a 2010 IRA roll-over. Last year Congress reauthorized legislation that allows you to make a charitable gift from your IRA in 2010 and 2011 without incurring federal income tax on the withdrawal. Transfers must go from an IRA directly to your charity of choice, such as ACF. Contact your plan administration for more information about eligibility or to initiate a rollover, or go to the IRS website for details.