Older Americans Flock to Give in Response to Tax Incentives

Federal law poses as many challenges as benefits, fund raisers say; museums especially worried by a rule that restricts art donations

Days after mailing a bright-orange, one-page information sheet about new federal tax incentives for older Americans who contribute to charity directly from their individual retirement accounts, Suzy Kendrick hit pay dirt.

A check for $49,600 arrived at Ms. Kendrick's office at the Lahey Clinic, a Burlington, Mass., health-care

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