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Measles' scary comeback -7/23/2014, 1:27 PM

The 'big data' deal -7/23/2014, 10:07 AM

GOP can't get out of its own way -7/23/2014, 10:07 AM

War only will add to Middle East problems -7/22/2014, 8:10 AM

Avoiding taxes -7/22/2014, 8:10 AM

Take the win in Iran -7/21/2014, 8:57 AM

The high court's high-handedness -7/21/2014, 8:57 AM

Up in arms in the Capitol -7/20/2014, 4:52 PM

Firefighters weigh in on pay raise -7/20/2014, 4:52 PM

Backpacks for Kids -7/20/2014, 4:52 PM

Our unwillingness to defend ourselves -7/18/2014, 10:51 AM

Remembering a man who championed freedom -7/18/2014, 10:51 AM

GOP split -7/17/2014, 8:38 AM

New Kansas senator -7/17/2014, 8:37 AM

Who'll build the roads? -7/17/2014, 8:37 AM

Reagan: In or out? -7/16/2014, 2:45 PM

'Unbroken' WWII vet more than a hero -7/16/2014, 2:44 PM

Savor the fruits of your labor -7/16/2014, 2:44 PM

Erasing candidate's standards -7/15/2014, 11:36 AM

Returning to Trail Wood -7/15/2014, 10:13 AM

Leaving some in 'suspense' -7/15/2014, 10:13 AM

Strangers in a remarkable land -7/14/2014, 9:11 AM

Courageous or spineless? Our actions decide -7/14/2014, 9:11 AM

Ambition: An unlikely gift to Kansas voters -7/13/2014, 11:16 AM

Beyond the outrage -7/13/2014, 11:16 AM

Water watch -7/13/2014, 11:16 AM

Scenic outlooks -7/11/2014, 9:18 AM

China's research trumps teaching -7/11/2014, 9:17 AM

Important slow news -7/10/2014, 9:42 AM

We've got a promise to keep -7/10/2014, 9:33 AM

The white combine calls -7/9/2014, 10:02 AM

Vote for family values -7/9/2014, 10:02 AM

Politicians making a mockery of my faith -7/9/2014, 10:02 AM

Missing tribute -7/9/2014, 10:02 AM

Rural students deserve 21st Century education -7/8/2014, 9:10 AM

The education table dance -7/8/2014, 9:10 AM

A new virus -7/8/2014, 9:10 AM

Government as God -7/7/2014, 9:38 AM

EPA affecting others -7/7/2014, 9:38 AM

'Narrow' decision from the narrow-minded -7/7/2014, 9:38 AM

The tax trap -7/6/2014, 4:35 PM

Rulings produce 'First Amendment fireworks' -7/6/2014, 4:35 PM

Firefighter salaries -7/6/2014, 4:35 PM

Economic freedom -7/4/2014, 11:54 AM

Protecting our independence -7/4/2014, 11:54 AM

Dan Johnson, 1936-2014 -7/3/2014, 7:12 AM

New Iraq offensive backfires -7/3/2014, 7:11 AM

Setting things straight -7/3/2014, 7:11 AM

'Crapitalism' -7/3/2014, 7:11 AM

Feeding peace throughout the world -7/2/2014, 9:01 AM

Half way is still only half way -7/2/2014, 9:01 AM

Sherow a better choice -7/2/2014, 9:01 AM

Fireworks, part II -7/2/2014, 9:01 AM

Reality show made in Topeka -7/1/2014, 8:53 AM

The justices and their cellphones -7/1/2014, 8:53 AM

LOB defeated -7/1/2014, 8:53 AM

Tragedy explored in 'Broken Heart Land' -6/30/2014, 9:14 AM

Mexico City: The adventure continues -6/30/2014, 9:14 AM

Even our youngest Americans are citizens -6/29/2014, 12:58 PM

Ban on fireworks -6/29/2014, 12:58 PM

It's time to teach active citizenship -6/29/2014, 12:57 PM

The education establishment's success -6/27/2014, 10:39 AM

Piecework professors -6/27/2014, 10:39 AM

Marriage for all -6/27/2014, 10:39 AM

Prairie chicken madness -6/26/2014, 4:17 PM

Omission control -6/26/2014, 10:12 AM

Equal in the eyes of the law -6/26/2014, 10:12 AM

Help wanted -6/26/2014, 10:12 AM

The old red barn -6/25/2014, 9:19 AM

Beware the unimaginable -6/25/2014, 9:19 AM

Early critic of school testing was right -6/24/2014, 8:53 AM

Finding something 'different' in Topeka -6/24/2014, 8:53 AM

Shopping small -6/24/2014, 8:53 AM

Into the classroom -6/23/2014, 8:55 AM

Wow! And thanks to you -6/23/2014, 8:55 AM

Fireworks double-standard -6/23/2014, 8:55 AM

Glass half full -6/22/2014, 5:57 PM

Brownback's experiment wallops taxpayers -6/22/2014, 5:56 PM

Examining the importance of 'where' we speak -6/22/2014, 5:56 PM

Slavery reparations -6/20/2014, 8:33 AM

'Help me plagiarize' -6/20/2014, 8:33 AM

Thank a farmer -6/20/2014, 8:33 AM

Here comes tomorrow -6/19/2014, 8:43 AM

Why Americans dislike soccer -6/19/2014, 8:43 AM

Switching to teaching -6/18/2014, 4:32 PM

Clinic closing good -6/17/2014, 9:59 AM

Other avenues -6/17/2014, 9:59 AM

Land grabs -6/17/2014, 9:59 AM

Lending a helping hand -6/17/2014, 9:59 AM

Mariel revisited -6/17/2014, 9:59 AM

Making for some summer fun -6/17/2014, 9:59 AM

Enough is enough -6/16/2014, 9:24 AM

What happened to April, May revenues? -6/16/2014, 9:24 AM

The VA and the Indians: Business as usual -6/16/2014, 9:24 AM

Water's strength -6/15/2014, 9:56 AM

In mosque fight, religious freedom wins -6/15/2014, 9:56 AM

Power of the woman -6/15/2014, 9:56 AM

Veterans deserve better -6/13/2014, 9:57 AM

School safety -6/13/2014, 9:56 AM

Who owns you? -6/13/2014, 9:56 AM

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SPOTLIGHT
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Published on -1/31/2013, 10:13 AM

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This letter is directed to a special group of people: Those age 70.5 years of age or older who have an IRA coming due this year. Because Congress and the president passed the America Tax Relief Act of 2012, the bill extends the IRA charitable rollover through Dec. 31.

What that means is the provision permits tax-free distributions to an eligible charity from and IRA held by citizens 70.5 or older of up to $100,000 per taxpayer, per taxable year.

More good news is that the extension allows donors to make distributions directly to eligible charities before Friday and elect to have such distributions treated as qualified charitable distributions in 2012. This change may be of particular benefit to donors who would like to take advantage of the rollover in both 2012 and 2013.

Please keep in mind that the Heartland Community Foundation -- (785) 621-4090 -- is a nonprofit entity that works for the betterment of Ellis, Trego and Rooks counties and is the home for more than 20 endowed charitable organizational funds.

Bob Lowen, executive director, Heartland Community Foundation

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