Interesting article in the Sunday New York Times: Tax Break to Encourage Giving Is Creating Confusion Instead, by Stephanie Strom:
Charities are working hard to take advantage of a temporary tax break that Congress gave donors in August, but experts say confusion over what is allowed has slowed contributions. This year and next, the tax break allows donors who are at least 70½ years old to give up to $100,000 from their individual retirement accounts directly to charity without incurring the taxes that any withdrawal from an I.R.A. typically entails.
