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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

Get ready for denials -8/15/2014, 8:49 AM

Mental illness -8/15/2014, 8:49 AM

Mindless drones -8/14/2014, 9:27 AM

Can-do attitude -8/14/2014, 9:27 AM

'Poor door' -- a symbol of a truth we all know -8/13/2014, 9:19 AM

Eyeing the Ogallala Aquifer -8/13/2014, 9:19 AM

The slacker congress -8/12/2014, 9:02 AM

CIA vs. Senate -8/12/2014, 9:02 AM

The cannabis conundrum -- we against us -8/11/2014, 8:55 AM

The debate is over -8/11/2014, 8:54 AM

The 'Almost' Revolution -8/10/2014, 3:28 PM

Is cross a history lesson or state religion? -8/10/2014, 3:28 PM

Another downgrade -8/10/2014, 3:28 PM

State economy plays critical role in the future of FHSU -8/10/2014, 2:09 PM

Building on past successes for a stronger future -8/10/2014, 2:09 PM

Will Palin's channel rival Comedy Central? -8/8/2014, 9:25 AM

Western anti-Semitism -8/8/2014, 9:25 AM

Patrolmen without borders -8/7/2014, 10:13 AM

Not a choice -8/7/2014, 10:12 AM

Ebola politics -8/7/2014, 10:12 AM

Too few voters -8/6/2014, 10:03 AM

A special breed -8/6/2014, 10:03 AM

A license to vote -8/6/2014, 10:03 AM

Selfies in Auschwitz -- and why it's wrong -8/6/2014, 10:03 AM

Election turnout -8/5/2014, 9:19 AM

Dairy's closing -8/5/2014, 9:19 AM

Concealing the Statehouse debate -8/5/2014, 9:18 AM

Beauty all around us -8/5/2014, 9:18 AM

Needing another senator -8/4/2014, 9:57 AM

Doing what he said -8/4/2014, 9:57 AM

Needing a new understanding of energy -8/4/2014, 9:57 AM

Do-nothing Congress -8/3/2014, 12:02 PM

Seeking the ultimate 'redress of grievances' -8/3/2014, 11:43 AM

Kansas values -8/3/2014, 11:43 AM

A candidate with morals, integrity -8/3/2014, 11:43 AM

Huelskamp deserves vote -8/3/2014, 11:42 AM

One third of 1 percent makes difference -8/3/2014, 11:42 AM

Vote for our future -8/3/2014, 11:42 AM

Reaching a limit -8/3/2014, 11:42 AM

Please stop helping us -8/1/2014, 10:57 AM

Deadly double standards -8/1/2014, 10:57 AM

Huelskamp's attention to detail -8/1/2014, 10:57 AM

Surprise, surprise, surprise -7/31/2014, 10:12 AM

Medicaid expansion a win-win for Kansas -7/31/2014, 10:12 AM

Term limits are first step -7/31/2014, 10:12 AM

Vote for what's right -7/31/2014, 10:12 AM

The next governor -7/31/2014, 10:12 AM

Shultz is the pick -7/31/2014, 10:11 AM

Eyeing the children -7/30/2014, 9:01 AM

Speak from the heart -7/30/2014, 9:01 AM

Changing attitudes -7/30/2014, 9:01 AM

Time to replace Huelskamp -7/30/2014, 9:00 AM

Water vision -7/29/2014, 9:48 AM

No longer a supporter -7/29/2014, 9:47 AM

The power of punctuation -7/29/2014, 9:47 AM

Running for the wrong bus -7/28/2014, 9:04 AM

Old Old Mexico -- Culture and content -7/28/2014, 9:03 AM

The defining issue of economic recovery -7/27/2014, 4:53 PM

In a world of sectarian violence, what can be done? -7/27/2014, 4:53 PM

Funding DHDC -7/27/2014, 1:18 PM

Endorsement for Shultz -7/25/2014, 3:28 PM

Against the wind -7/25/2014, 4:23 PM

Do blacks need favors? -7/25/2014, 4:23 PM

Vote Huelskamp out -7/25/2014, 4:23 PM

Open meetings -7/24/2014, 8:07 AM

Leadership change needed -7/24/2014, 8:07 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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