Qualified Charitable Distribution (QCD) Rules – Can I Do A Qualified Charitable Distribution From My IRA? (2026)

2026 · CAN I DO A QUALIFIED CHARITABLE DISTRIBUTION FROM MY IRA?
YesNoNoYesYesNoNoYesYesNoDo you have a traditional IRA, inherited IRA, inherited Roth IRA, SEP IRA, or SIMPLE IRA?Are you married and do you file a joint income tax return?Is the IRA actively receiving any employer contributions (SEP IRA or SIMPLE IRA)?The QCD will be reduced by the cumulative amount of any deductible IRA contributions made after you turned age 70.5.Is the recipient a private foundation or donor-advised fund?The dollar amount of the QCD cannot exceed $111k.Report the QCD on your Form 1040. Your taxable IRA distributions (but not your gross IRA distributions) will be reduced by the amount of the QCD.Here’s the processfor doing a QCD:Sorry, you are not eligible for a Qualified Charitable Distribution (QCD).Specify the dollar amount.Make the request in writing.Communicate with your IRA’s custodian.Forward the check to the charity and request a receipt.Request the check be made payable to the charity, but mailed to you.This can satisfy your Required Minimum Distribution (RMD), if you are subject to one. Be mindful of the "first dollars out" rule.Sorry, you must be at least age 70.5 before you can make a QCD.Sorry, you are not eligible for a QCD if you are still receiving employer contributions.Sorry, these charitable recipients do not qualify to receive a QCD.The dollar amount of your total QCDs cannot exceed $222k (limited to $111k per taxpayer).Maintain the records inyour tax file.Will you be at least 70.5at the time you plan to make the Qualified Charitable Distribution (QCD)?You are eligible for a QCD. Distributions to scholarship funds, designated funds, charitable remainder trusts (CRTs), and charitable gift annuities (CGAs) are qualified as well. CRTs and CGAs are subject to limitations.START HERE
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 Dejan Ilijevski, MBA, MS

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