Qualified Charitable Distribution (QCD)
retirementAlso known as: QCD, qualified charitable distribution, IRA charitable rollover
Updated · Written and reviewed by Konstantin Iakovlev
Detailed explanation
2026 limit indexed annually (was $105,000 in 2024, $108,000 in 2026). Available only from Traditional IRA, Roth IRA, inactive SEP/SIMPLE — NOT from active 401(k)s. The donation must transfer directly from custodian to charity (a check made payable to the charity that you forward also counts). Counts toward your annual RMD dollar-for-dollar. SECURE Act 2.0 introduced a one-time $54,000 (2026) QCD to a Charitable Gift Annuity or Charitable Remainder Trust. Particularly valuable post-2017 TCJA when most retirees take the standard deduction and would not benefit from itemizing charitable donations.
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