The U.S. Congress took no action on the IRA Charitable Rollover before the holiday recess, so that means the provision expired on Dec. 31.
There are some 60 other tax provisions that expired at year-end 2011. When Congress reconvenes later this month, our elected officials will be under some pressure to retroactively extend several of these provisions.
The Council on Foundations says it will continue to push for inclusion of the IRA Rollover. We'll keep you posted.