If the account owner is confident that he or she wants to make the donation regardless of the tax treatment, the IRA sponsor can transfer the gift directly from the IRA to the qualified charity.

FORBES: The IRA Charitable Donation in 2012

They should provide international public goods (such as research into the treatment of tropical diseases) and should transfer resources to alleviate poverty in the very poorest countries, and those that do not have access to private capital.

ECONOMIST: Slimming the Bretton Woods duo

The service will transfer children back to Glenfield for treatment starting in the spring of 2013.

BBC: Flying emergency service for children starts up

She said she had received a "high level of correspondence" on the specialist neonatal intensive care proposals to transfer new babies needing the highest level of treatment to Arrowe Park Hospital, Wirral, but that it was "important due process is followed".

BBC: Flint protesters

There are increasing signs that ministers are spooked by the sheer scale of the row over the Betsi Cadwaladr UHB plans to transfer new babies needing the highest level of treatment out of North Wales and to the Arrowe Park hospital on the Wirral.

BBC: Over-rule on the cards on health?

Under accounting rules, Enron's treatment of these transactions probably would have been acceptable if they involved a genuine transfer of risk to a third party (ie one independent of Enron).

ECONOMIST: Business.view

It said about half the patients airlifted to hospital had a potentially life-threatening condition, where time saved in transfer to hospital could make a difference both with the type and success of treatment.

BBC: Cornwall Air Ambulance completes 22,000 missions