EDITOR:The Douglas County Community Services Foundation is raising money for the new community-senior center and has fundraising opportunities at all levels, from $10 to $100,000, $300,000, to naming the facility. We have a naming policy in place and can accommodate all requests.Taxpayers, age 701⁄2 or older, can make tax-free distributions to a charity from an Individual Retirement Account of up to $100,000 per year. These distributions aren't subject to the charitable contribution percentage limits since they are neither included in gross income nor claimed as a deduction on the taxpayers return. Under pre-act law, these rules didn't apply to distributions …