HELOC vs Retirement funds to finance a down payment

[Waverly Green]

I am trying to help my daughter purchase her first home. She will have the ability to pay the mortgage but I'd like to help her with the downpayment. I was interested in thoughts of whether it would be better to use a HELOC on my current house or withdraw the funds from my traditional IRA to fund this. Looking at between 100K and 150K to put down. Thoughts or suggestions appreciated. Thanks

[Basit Siddiqi]

Would the IRA withdrawal subject you to the 10% penalty or put you in a higher tax bracket?

Is the money that your IRA earning annually(on average) higher than the interest rate on the HELOC?
I.E. if the HELOC has an interest rate of 7%.
Are you currently getting more than 7% through the IRA?