Q: You once wrote a column discussing an approved Senate bill and new tax breaks. The column referred to charitable deductions for cash donations made by those who take the standard deduction. Does this pertain to filing for 2008?

-- G.K., Hacienda Heights, Calif.

A: No. That bill, approved by the Senate in late 2005, didn't become law. Thus, if you claim the standard deduction, you still can't deduct charitable donations.

Nearly two-thirds of all federal income-tax returns take the standard deduction each year.

Q: There is information floating around that the law has changed regarding charitable IRA rollovers. The specific information suggests that the $100,000 cap was removed, the age limit reduced from 70½ down to 59½, and finally that you can take a tax deduction for contributing to charity when you roll the money over directly to a charity. Now, that all sounds too good to be true to me. Do you have any information regarding this?

-- D.J., Amarillo, Texas

A: Your suspicions are correct. None of those changes have been enacted.

The law this reader is asking about allows taxpayers 70½ or older to transfer as much as $100,000 a year directly from an IRA to a qualified charity without having it considered as taxable income. This law has been around for several years, and it's available again for 2009.

Nobody knows what will happen after this year, but charities hope the law will be extended again because they say it has brought in large amounts of donations they might not otherwise have received.

Q: Would you please advise me what the IRS mileage rate is for 2009?

-- J.J., Pompano Beach, Fla.

A: There are several IRS mileage rates, depending on how you use your auto.

Here's how they work: If you use your car for work, you can deduct your actual costs or use the IRS's optional standard mileage rates. The IRS business-mileage rate for 2009 is 55 cents a mile. This also applies to use of vans, pickups or panel trucks.

If you use your vehicle for medical or moving purposes, the IRS rate for 2009 is 24 cents. If you use your vehicle to help a qualified charity, the IRS rate is 14 cents. This rate is set by law, not by the IRS.