Rotarians ages 70 1/2 and up may want to consider using their Individual Retirement Accounts to benefit The Rotary Foundation or Norfolk Rotary Charities. On December 18 Congress made permanent an IRA charitable rollover option that lets IRA holders who are at least 70 1/2 in age directly transfer up to $100,000 in assets to 501 (c) 3 charities without the distribution counting as taxable income. If interested, contact your IRA plan administrator. The rollover option is available for 2015 if funds are transferred directly by December 31. The option will be available for 2016 and beyond.