Did you know donors give approximately 50% of their donations to nonprofits in the fourth quarter of the year? Laguna Beach Community Foundation is here to support you in effectively managing your end-of-year giving. Here are a few tips and things to note as the end of the year approaches:1. In 2016, if you are over 70 1/2 years of age, the TIPA law allows you to make a qualified charitable distribution from your individual IRA. You may make up to $100,000 per taxpayer per y [...]