Do you contribute to St. Francis de Sales Church but fail to receive a tax benefit because you do not itemize deductions? A provision in the tax code, set to expire at the end of 2009, may help.  Through December 31, 2009, taxpayers over age 70 ½ may contribute funds from a traditional IRA to a charitable organization such as St. Francis without paying tax on the distribution.  The distribution must be made directly from the IRA trustee to the charity and must not exceed $100,000.  Keep your receipt and be sure to inform your tax preparer of the gift.