The special relief is intended to support leave-based donation programs to aid victims who have suffered from the extraordinary destruction caused by Hurricane Sandy.

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The council rightly does not oppose such a system on ethical grounds, because it would leave the choice of donation or non-donation entirely in the hands of individuals and their families, as it is now.

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Donors who want to make a gift only if they can do it with IRA assets should be careful to "leave room" for the donation when taking payouts.

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