If you are age 70-1/2 or over, have an IRA, and are charity-minded, please read this column.   Last fall, President Bush signed the Pension Protection Act of 2006 (HR4), which includes the IRA Charitable Rollover provision.  This provision is an incentive for IRA owners to rollover contributions to charity rather than pay taxes on it.   However, the deadline for the provision ends on December 31, 2007.   Yes, there is movement...