The IRA Charitable Rollover allows individuals over age 70½ to directly transfer up to $100,000 per year from an IRA account to one or more charities. This transfer counts toward the minimum required distribution rule for IRA accounts, and such distributions are free of both income and estate taxes. A Simplified Employee Pension Plan (SEP-IRA) is not eligible for the qualified charitable deduction. However, if your employer is not making contributions to the plan, then it is possible that the SEP-IRA can be rolled over to a traditional IRA. Following that transition, the IRA Charitable Rollover can be done.