The House has passed several provisions designed to encourage charitable giving and consolidated them into The America Gives More Act of 2014 (H.R.4719).
Though unlikely to pass the Senate in its current form, the Bill makes the IRA Charitable Rollover permanent. The best guesses have some of the provisions in some form making it through the Senate after the midterm elections this fall. (At least our hardworking, ever diligent Congress would never delay a bill for their own political purposes.) As Conrad Teitell points out, even if some form of IRA Charitable Rollover becomes available retroactively for 2014, many retirees will have already received some or all of their required distributions. You can see Conrad’s summary of the entire Bill here.
Regardless, professional advisors (financial, legal and accounting) as well as development professionals should be prepared to help their clients and donors take advantage of the opportunity should the Senate and the President make it available.