It’s been a rough several years for charities and retirees, and the government hasn’t exactly made it any easier. For years the Fed has pushed and held interest rates low, rewarding borrowers and punishing savers fearful of getting their nest eggs thwacked in the market. And while the struggling economy has forced many non-profit charities to scale back the pursuit of their missions for lack of confident donors, Congress withheld a tiny provision in the tax code designed to connect charitably inclined retirees with causes in need of funding—until ATRA, the American Tax Relief Act of 2013.