GIVE
What is a QCD?
A Qualified Charitable Distribution (QCD) is a direct transfer from your IRA custodian to a qualified 501(c)(3) charity. When done correctly, it can be excluded from your taxable income.
Do you qualify for QCD giving?
01
70 1/2 or Older
You must be age 70½ or older at the time of the gift
02
Do you have an IRA?
The gift must come from an IRA (commonly a Traditional IRA; some Roth IRA distributions may qualify)
03
Direct to Charity
The distribution must go directly to a qualified charity (not to you first)
04
Cannot Come from DAF
Donor-advised funds and many private foundations do not qualify for QCD treatment
† QCD gifts have an annual limit of $111,000 for 2026. Each spouse may give up to the limit from their own IRA, if eligible.
