The Pension Protection Act of 2006 (the “Act”), signed into law on August 17, 2006, makes a number of changes to the tax laws governing charitable giving. For example, the Act creates new rules for distributions to charity from individual retirement accounts, gifts of fractional interests in tangible property, and charitable gifts of real property interests for conservation purposes. The Act also stiffens the tax penalties that apply to private foundations and split-interest charitable trusts. This article describes four changes that taxpayers may wish to take into account in their tax planning.