If you or you friends are interested, the Pension Protection Act of 2006 does allow folks with both traditional and ROTH IRAs (who are 70 1/2 years of age or older) to transfer up to $100k to their favorite Locke Foundation.

There is no charity deduction allowed, BUT the amount donated would be excluded from their 2007 adjusted gross income.  It also satisfies the IRS requirement that minimum distributions be made.

Sadly, this provision expires on December 31, 2007 thus rollovers to your favorite Locke Foundation can only be made until then.