Charitable giving through your IRA can be very tax effective, not only for your estate but for your heirs as well.  Depending on the type of IRA that you have, distributions to your heirs may be taxed at their income tax rate (called income in respect of a decedent).  If your estate also owes estate tax, the assets of your IRA could be greatly diminished by this double taxation.  However, the LifeNet Health Foundation as a not-for-profit organization, can receive assets from an IRA without the tax implications.  If you choose to leave anything to charity, IRAs are a great choice.  Please contact the LifeNet Health Foundation office for additional information.