What is the fine-grained topic of the following text: Attached is an announcement about a new provision in Federal Law (signed by the President on Friday) that encourages Americans, age 70 1/2 who have IRAs, to make tax free charitable gifts directly from their IRAs to their church or favorite ministry of the Church – up to $100,000, per year. Only return the topic.
New provision in Federal Law encouraging tax free charitable gifts from IRAs