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Roosevelts were true leaders -9/30/2014, 9:18 AM

Moral bankruptcy -9/30/2014, 9:18 AM

Expect some sort of change in Topeka -9/30/2014, 9:18 AM

'A tale of two countries' -9/29/2014, 9:59 AM

The last of the Willie Horton ads? -9/29/2014, 9:59 AM

Finding answers to the future of Kansas -9/28/2014, 2:20 PM

College: Where religious freedom goes to die -9/28/2014, 2:20 PM

Honoring Hammond -9/28/2014, 2:20 PM

Do statistical disparities mean injustice? -9/26/2014, 9:53 AM

World university rankings -9/26/2014, 9:52 AM

Kansas experiment -9/26/2014, 9:52 AM

Two anti-choice parties -9/25/2014, 10:03 AM

Not in the same old Kansas anymore -9/25/2014, 10:03 AM

Domestic violence -9/25/2014, 10:03 AM

Back to war we go -9/24/2014, 9:55 AM

Piling on the NFL -9/24/2014, 9:54 AM

Emma Watson looking for a few good men -9/24/2014, 9:54 AM

Renter runaround -9/23/2014, 7:32 PM

Enough is enough -9/23/2014, 9:02 AM

Life of politics in the state -9/23/2014, 9:02 AM

What is and is not child abuse -9/22/2014, 9:30 AM

Cannabis politics and research -9/22/2014, 9:30 AM

Future of The Mall -9/21/2014, 6:14 PM

Multiculturalism is a failure -9/19/2014, 9:52 AM

State education rankings -9/19/2014, 9:52 AM

Kobach gone wild -9/19/2014, 9:52 AM

Bias prevents civil discussion of education issues -9/18/2014, 9:35 AM

Immigration is American -9/18/2014, 9:35 AM

Costs to states not expanding Medicaid -9/17/2014, 10:14 AM

Medicare threats -9/17/2014, 10:12 AM

Green fields in northwest Kansas -9/17/2014, 10:12 AM

Consolidation by starvation -9/16/2014, 9:54 AM

School mergers tricky -9/16/2014, 9:54 AM

Hotel tipping -9/16/2014, 9:54 AM

Abuse video revealed nothing we didn't know -9/15/2014, 9:20 AM

Lessons from 13 years ago -9/15/2014, 9:20 AM

The zero option -9/14/2014, 1:31 PM

Why branding ISIS matters -9/14/2014, 1:31 PM

School efficiency -9/14/2014, 1:31 PM

Favors and loot for sale -9/12/2014, 10:10 AM

The 'college experience' -9/12/2014, 10:10 AM

Ellis schools -9/11/2014, 10:10 AM

Hold on, Mr. President -9/11/2014, 9:26 AM

The best bathroom -9/11/2014, 9:26 AM

The day the world stood still -9/11/2014, 9:26 AM

No one can play your part -9/9/2014, 9:55 AM

Playing candidate dress-up -9/9/2014, 9:55 AM

Congress at work -9/9/2014, 9:55 AM

Schmidt is the answer -9/9/2014, 9:55 AM

The liabilities of cannabis use -9/8/2014, 9:21 AM

Downtown decision -9/8/2014, 9:21 AM

Why are red states so far behind? -9/8/2014, 9:20 AM

Taylor's next move -9/5/2014, 10:16 AM

Consider trees to spruce up yard -9/5/2014, 10:15 AM

Washington takes action to reform VA -9/5/2014, 10:15 AM

Umbehr stands out -9/4/2014, 12:25 PM

Leadership education -- it's not a scam -9/4/2014, 12:24 PM

Not supporting Brownback's re-election -9/4/2014, 12:23 PM

A fair fair debate -9/3/2014, 9:23 AM

Suicide in today's age -9/3/2014, 9:23 AM

Regulation overreach -9/3/2014, 9:23 AM

Sharpton, Kobach's common ground -9/3/2014, 9:23 AM

In charge of all -9/3/2014, 9:23 AM

Pocket-book debate? -9/3/2014, 9:23 AM

Educating voters on education -9/2/2014, 9:33 AM

Crazy election season in Kansas -9/2/2014, 9:33 AM

An erosion of authenticity -8/31/2014, 4:39 PM

Blasphemy, free speech and the 'black mass' -8/31/2014, 4:39 PM

Labor Day -8/31/2014, 4:39 PM

Flexing muscles -8/29/2014, 10:00 AM

Blacks must confront reality -8/29/2014, 10:00 AM

The leadership scam -8/29/2014, 10:00 AM

Green monster -8/28/2014, 10:14 AM

The resurrection of Rick Perry -8/28/2014, 10:14 AM

Senate campaign -8/28/2014, 10:14 AM

Right to be heard? -8/26/2014, 10:08 AM

Over-covering Ferguson -8/26/2014, 10:07 AM

Figuring out the tax debate -8/26/2014, 10:07 AM

An obvious ploy -8/25/2014, 9:29 AM

Not-so-beautiful sunset -8/25/2014, 9:29 AM

Cannabis therapy -- Why bother? -8/25/2014, 9:29 AM

Business climate of Kansas -8/24/2014, 11:39 AM

James Foley: Courage in the face of danger -8/24/2014, 11:39 AM

Festering wound -8/24/2014, 11:39 AM

Big banks settling -8/22/2014, 10:16 AM

Tuition pays for this -8/22/2014, 10:16 AM

College textbook scam -8/22/2014, 10:16 AM

Policing a riot -8/21/2014, 9:45 AM

Evil strikes back -8/21/2014, 9:45 AM

Art appreciation -8/21/2014, 9:45 AM

Abuse of power -8/20/2014, 8:22 AM

Ferguson police arrest reporters for reporting -8/20/2014, 8:21 AM

Don't 'got milk' -8/20/2014, 8:21 AM

Another road map to success? -8/19/2014, 10:05 AM

It's the abuse of power, stupid -8/19/2014, 10:04 AM

Riots in Ferguson, and what they mean -8/18/2014, 9:57 AM

One of billions -8/18/2014, 9:57 AM

The GOP presents: Barack-nado -8/17/2014, 2:08 PM

Media and Missouri: What's going on? -8/17/2014, 2:08 PM

Answer the bell -8/15/2014, 8:58 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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