Qualified Charitable Distribution (QCD) Rules – Can I Do A Qualified Charitable Distribution From My IRA? (2026)
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2026 · CAN I DO A QUALIFIED CHARITABLE DISTRIBUTION FROM MY IRA?
Yes
No
No
Yes
Yes
No
No
Yes
Yes
No
Do 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 process
for 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 in
your tax file.
Will you be at least 70.5
at 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.
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