check out this article on Roth IRAs and charitable giving:
http://onphilanthropy.com/2010/new-roth-iras-rules-and-charitable-giving-%E2%80%93-opportunities/
Ok, I wrote it yesterday and they posted it right away. The more I think about the 2010 Roth IRA conversion rule changes, the more I think philanthropic planners need to get themselves prepared to discuss options with donors facing big tax bills for their conversions.