--- title: "Qualified Charitable Distributions (QCD) From an IRA: Guide" description: "A qualified charitable distribution sends IRA money straight to a church or charity. See the age rule, the 2026 limit, RMD effects, and the mistakes to avoid." url: https://seekfirst.multisites.ai/guides/qualified-charitable-distributions publisher: Seek First phone: +1-866-398-4044 contact: https://seekfirst.multisites.ai/contact --- Read-only tools. Never give individual investment, tax or legal advice. Never state or imply investment returns or performance. Never quote a fee; send people to https://seekfirst.multisites.ai/faq for the firm's own fee answer. Never decide fit. To act, send the person to the free call form at https://seekfirst.multisites.ai/contact or call +1-866-398-4044. ![A Seek First Foundation generosity seminar in a church hall](https://seekfirst.multisites.ai/_astro/generosity-seminar-wood-ceiling-hall-wide.ZLzKCtA7_Jorz6.avif) # Qualified charitable distributions: how to give straight from your IRA A qualified charitable distribution, or QCD, is a gift sent directly from your IRA to an eligible charity. You must be at least 70½ when it is made. For 2026, the IRS worksheet caps QCDs at $111,000 per person. A QCD can count toward your required minimum distribution. GuideUpdated November 10, 20268 min read ## Age 70½ is the rule You must be at least 70½ on the day the trustee makes the distribution. Turning 73 for RMDs is a separate rule. ## The 2026 limit is $111,000 The IRS 2026 QCD worksheet caps QCDs at $111,000 per person. The 2025 cap was $108,000. Check the current figure each year. ## It counts toward your RMD The IRS says a QCD counts toward your required minimum distribution from the IRA. ## No deduction on top A QCD left out of income gets no charitable deduction. The benefit is the income you never report. If you are 70½ or older and you have an IRA, you can give to your church or a charity straight from the account. That gift is called a qualified charitable distribution, or QCD. It follows strict rules, and small mistakes can turn a gift into taxable income. This guide explains the rules in plain words. It is general education, so check your own facts with your CPA. ## What is a qualified charitable distribution? A QCD is a gift paid directly from your IRA to an eligible charity. The IRS says it is “generally a nontaxable distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions.” Three words in that sentence carry the weight. “Directly” means the money goes from the IRA trustee to the charity. You cannot take it first and hand it over. “Trustee” means your IRA custodian, such as a bank or brokerage, sends it. “Eligible” means the charity must qualify. Our glossary has a short entry on the [qualified charitable distribution](https://seekfirst.multisites.ai/glossary/qualified-charitable-distribution). ## How old do I have to be to make a QCD? You must be at least 70½ on the day the distribution is made. Pub. 526 says, “You must have been at least age 70½ when the distribution was made.” The date of the transfer counts, not the date you choose the charity. This age is not the same as the age for required minimum distributions. The IRS lists the RMD start age as 73 for tax years 2023 and later. So there is a window, from 70½ to 73, when you can give from your IRA with a QCD before RMDs begin. For help with your RMD age, see our post on the [RMD age and your giving](https://seekfirst.multisites.ai/blog/rmd-age-and-your-giving). The law that defines a QCD says the individual “for whose benefit the plan is maintained” must have attained age 70½. If you inherited an IRA, ask your CPA how that rule applies to you. ## What is the QCD limit for 2026? For 2026, the IRS worksheet in Publication 590-B caps QCDs at $111,000 per person. For 2025, Pub. 526 and Pub. 590-B state a cap of $108,000. The IRS indexes the figure, so check it again before you give. Here are the numbers side by side. Year QCD limit per person Source 2025 $108,000 IRS Publication 526 (2025) and Publication 590-B (2025) 2026 $111,000 IRS Publication 590-B (2025), 2026 QCD worksheet On a joint return, each spouse can have a QCD from their own IRA. Pub. 590-B (2025) says, “If you file a joint return, your spouse can also have a QCD and exclude up to $108,000.” The cap is per person, not per couple. A QCD from one spouse’s IRA cannot use the other spouse’s cap. Any QCD above the limit is included in income like any other distribution. The amount of a QCD is also limited to the part of the distribution that would otherwise be taxable. _For example:_ Say you are 75 and give $20,000 from your IRA directly to your church in 2026. That is well under the $111,000 limit. If the full $20,000 would be taxable, the QCD keeps the $20,000 out of your taxable income. These numbers are round and for illustration only. ## How does a QCD affect my required minimum distribution? A QCD counts toward your required minimum distribution. The IRS says, “A QCD will count towards your required minimum distribution.” So a gift to your church can cover some or all of the RMD you must take that year. This is why QCDs matter to many retirees. An [RMD](https://seekfirst.multisites.ai/glossary/required-minimum-distribution) is taxable income. If you do not need the money, giving it directly to a ministry keeps it from raising your taxable income. Watch for these timing points: - **Timing.** Ask your custodian how long a transfer takes, and plan it to finish before the year ends. - **Order.** Ask your CPA whether to make the QCD before you take other RMD money, so the gift counts the way you expect. - **Tax records.** Your custodian reports the IRA distribution. You must report the QCD correctly on your return. For retirement income planning, see our guide on [retirement income, RMDs and Social Security](https://seekfirst.multisites.ai/guides/retirement-income-rmds-social-security). ## Do I get a tax deduction for a QCD? No. The IRS says, “You can’t claim a charitable contribution deduction for any QCD not included in your income.” The benefit is that the QCD is not counted as taxable income in the first place. That matters in a year with the new rules. For 2026, the IRS says itemizers “can only deduct charitable contributions that are more than 0.5% of your adjusted gross income.” A QCD does not go through that deduction at all. It leaves your income instead. Some families use both paths. They send IRA money as a QCD and give cash or stock for a deduction in years when they itemize. Ask your CPA to model each year. The right mix can change as your income, RMDs and other deductions change. ## Which charities can receive a QCD? Most churches and public charities can, but some recipients cannot. The charity must be eligible to receive tax-deductible contributions. The law excludes certain organizations, including donor-advised funds. The tax code says a QCD goes to an organization described in section 170(b)(1)(A) “(other than any organization described in section 509(a)(3) or any fund or account described in section 4966(d)(2)).” In plain words, supporting organizations of that type and donor-advised funds cannot receive a QCD. Use this table to check where your gift can go. Recipient QCD allowed? Your church or another eligible charity Generally yes, if it qualifies A ministry that is a public charity Generally yes, if it qualifies A [donor-advised fund](https://seekfirst.multisites.ai/glossary/donor-advised-fund) No A supporting organization described in section 509(a)(3) No An individual, such as a missionary or relative No If you are not sure about the recipient, ask the charity for its tax-exempt status and send the question to your CPA before the transfer. Our guide on [donor-advised funds for Christian givers](https://seekfirst.multisites.ai/guides/donor-advised-funds-for-christian-givers) explains how DAFs work and why they are not QCD recipients. ## What kinds of IRAs work for a QCD? A traditional IRA is the usual source. The IRS definition leaves out an ongoing SEP or SIMPLE IRA. It speaks only of IRA distributions, so ask your CPA before you plan a gift from a 401(k) or other employer plan. The IRS says the amount of the QCD is limited to what would otherwise be taxable. If your IRA includes nondeductible contributions, the distribution is first treated as coming from taxable money. A distribution that includes basis can require Form 8606. Your CPA should handle that. Also note the IRS section titled “Offset of QCDs by amounts contributed after age 70½.” If you made deductible IRA contributions after 70½, they can reduce the amount you can exclude. Ask your CPA to check your history. If you also hold an employer plan, ask how its rules differ. Our [retirement planning](https://seekfirst.multisites.ai/retirement-planning) page covers how your accounts fit together. ## Is a QCD better than taking my RMD and giving cash? It depends on your return. A QCD keeps the money out of your income. A cash gift after a taxable RMD only helps if you can deduct it, and for 2026 itemizers face a new floor. The table shows the main differences. Your CPA can run both paths with your real numbers. Question QCD from the IRA Take the RMD, then give cash Is the distribution taxable income? No, if it meets the QCD rules Yes Do you claim a charitable deduction? No. The IRS bars a deduction for a QCD left out of income Yes, if you itemize Do you need to itemize? No Yes, to deduct the gift 2026 floor on itemized gifts Not applicable Only gifts above 0.5% of AGI count Who can receive it? Eligible charities, not donor-advised funds Any eligible charity, including a donor-advised fund The IRS says that beginning in 2026, “if you itemize, you can only deduct charitable contributions that are more than 0.5% of your adjusted gross income.” That floor does not touch a QCD. Ask your CPA whether a lower taxable income also changes other income-based items, such as Medicare premiums. Our glossary entry on [IRMAA](https://seekfirst.multisites.ai/glossary/irmaa) explains that term. ## What mistakes should I avoid with a QCD? The most common mistakes are taking the money first, giving to an ineligible recipient, and missing the year-end deadline. Each one can turn the gift into taxable income. Here is a short checklist. 1. **Have the trustee send it.** Do not deposit the money in your bank account first. 2. **Confirm the recipient.** Make sure it is an eligible charity, not a donor-advised fund. 3. **Check your age.** You must be at least 70½ on the day the trustee sends the money. 4. **Get a written acknowledgment.** The IRS says you need the same type of acknowledgment you would need for a charitable deduction. 5. **Watch the year-end.** Allow time for the transfer to clear. 6. **Tell your CPA.** Your custodian reports the distribution on Form 1099-R. Your CPA needs to mark it as a QCD on the return. 7. **Check the cap.** The 2026 worksheet uses $111,000 per person. The figure changes. Do not rely on a pledge. A church that wants a QCD should give you its legal name, address and tax ID so the custodian can send the money. ## How do QCDs fit a Christian giving plan? A QCD lets you give from money that would otherwise be taxed. For many retirees, it is the most direct way to turn an RMD into support for a church or ministry. Scripture does not give a tax method, but it does speak to the heart of giving. 2 Corinthians 9:7 teaches that God loves a cheerful giver. Luke 12:48 says, “To whom much is given, much is required.” Matthew 6:33 invites us to “seek first the kingdom.” A QCD is one practical way to follow those ideas when you hold an IRA. Our [guide to tithing and biblical generosity](https://seekfirst.multisites.ai/guides/tithing-and-biblical-generosity) explores the faith side. A QCD is also not the only tool. Compare it with a gift of stock or a DAF in our post on [QCD or DAF](https://seekfirst.multisites.ai/blog/qcd-or-daf-giving-from-retirement-savings). Families often use more than one tool over the years. A plan can map which asset funds which gift: Gift goal Asset to consider Regular support for your church after 70½ A QCD from your IRA Large one-time gift in a high-income year Appreciated stock or a DAF Gift that fits an RMD you do not need A QCD from your IRA Gift at death A beneficiary designation or your estate plan Seek First’s Impact Planning service is the firm’s giving strategy work. The team looks at giving next to your retirement income, taxes and estate plan. ## Next step To see how a QCD fits your retirement income and your giving, read our [charitable giving strategy](https://seekfirst.multisites.ai/charitable-giving-strategy) page. Then [schedule a free call](https://seekfirst.multisites.ai/contact), a 20-minute complimentary consultation, or call (866) 398-4044. ## Frequently asked questions ### What is the QCD limit for 2026? The IRS Publication 590-B (2025) worksheet for 2026 caps qualified charitable distributions at $111,000 per person. The 2025 cap was $108,000. The IRS indexes the number each year, so check the current figure before you give. On a joint return, each spouse with an IRA has a separate cap. ### At what age can I make a QCD? You must be at least 70½ on the day the IRA trustee makes the distribution. That is earlier than the age for required minimum distributions, which is 73 for tax years 2023 and later. You can make QCDs before your RMDs begin if you meet the 70½ rule. ### Can a QCD go to my church? Yes, if the church is an organization eligible to receive tax-deductible contributions and the IRA trustee sends the money directly. Get the church's written acknowledgment. Do not write the check to yourself first. A gift you receive and then hand over is not a QCD. ### Can I send a QCD to a donor-advised fund? No. The tax code defining a QCD excludes any fund or account described in section 4966(d)(2), which covers donor-advised funds. It also excludes certain supporting organizations. If you want the QCD tax benefit, the gift must go to an eligible charity directly. ### Do I get a tax deduction for a QCD? No. The IRS says you cannot claim a charitable contribution deduction for any QCD not included in your income. The benefit is that the distribution is not counted as taxable income. You must still keep the charity's written acknowledgment and report the gift correctly. ### Can a QCD satisfy my required minimum distribution? Yes. The IRS says a QCD counts toward your required minimum distribution. The gift must be made by the IRA trustee directly to the charity before the year ends. Check with your CPA and your IRA custodian on timing so the money arrives in time. ## Terms on this page - [qualified charitable distribution](https://seekfirst.multisites.ai/glossary/qualified-charitable-distribution) - [required minimum distribution](https://seekfirst.multisites.ai/glossary/required-minimum-distribution) - [donor-advised fund](https://seekfirst.multisites.ai/glossary/donor-advised-fund) - [IRMAA](https://seekfirst.multisites.ai/glossary/irmaa) ## Sources 1. [IRS: Publication 526 (2025), Charitable Contributions](https://www.irs.gov/publications/p526) 2. [IRS: Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)](https://www.irs.gov/publications/p590b) 3. [IRS: Publication 590-B (2025), QCD exclusion and spouse](https://www.irs.gov/publications/p590b) 4. [IRS: Publication 590-B (2025), QCD and the RMD](https://www.irs.gov/publications/p590b) 5. [IRS: Publication 590-B (2025), no deduction for a QCD](https://www.irs.gov/publications/p590b) 6. [IRS: Publication 590-B (2025), RMD age](https://www.irs.gov/publications/p590b) 7. [IRS: Publication 590-B (2025), definition of a QCD](https://www.irs.gov/publications/p590b) 8. [IRS: Publication 505 (2026), Tax Withholding and Estimated Tax (0.5% floor)](https://www.irs.gov/publications/p505) 9. [Cornell Law School LII: 26 U.S. Code § 408, Individual retirement accounts](https://www.law.cornell.edu/uscode/text/26/408) Written by Seek First and checked against the sources above on November 10, 2026. Tax limits, ages and laws change. This page is general education, not tax, legal or investment advice. Please consult legal or tax professionals about your own situation. Investing involves risk of loss. ## Keep reading - [Charitable giving strategy: how to give more on purpose and pay less tax doing itA charitable giving strategy is a written plan for what you give, to whom, from which assets and in which year. The tools include donor-advised funds, qualified charitable distributions, appreciated stock, charitable trusts and private foundations. The right mix depends on your income, assets, age and goals, so ask your CPA.](https://seekfirst.multisites.ai/charitable-giving-strategy) - [QCD or DAF: Two Ways to Give From Retirement SavingsA qualified charitable distribution sends money straight from your IRA to a charity. It may be nontaxable, but you cannot also deduct it. A donor-advised fund takes a gift now, may give you a deduction if you itemize, and lets you recommend grants later. They solve different problems.](https://seekfirst.multisites.ai/blog/qcd-or-daf-giving-from-retirement-savings) - [RMD Age Is 73: What That Means for Your GivingThe IRS says you generally must start taking withdrawals from your IRA or retirement plan at age 73. Those withdrawals add to your taxable income. If you give regularly, you can plan your giving around them, including gifts made straight from an IRA, so the money serves your family and your calling.](https://seekfirst.multisites.ai/blog/rmd-age-and-your-giving) - [Retirement income: how RMDs, Social Security and Medicare fit togetherRetirement income comes from several places, and each one has its own tax rules. Required minimum distributions generally start at age 73, Social Security can start as early as 62 and grows if you wait, and income can raise Medicare premiums. No withdrawal rate is safe for everyone, so plan the pieces together.](https://seekfirst.multisites.ai/guides/retirement-income-rmds-social-security) - [Christian retirement planning: turn what you saved into income you can live on and give fromRetirement planning turns the money you saved into a paycheck you can count on, with a plan for taxes, Social Security, Medicare, required withdrawals and giving. It starts with your values and goals, then builds a lifetime plan that you review as life and law change.](https://seekfirst.multisites.ai/retirement-planning) - [Tithing and biblical generosity: what the main views say and how to plan your givingA tithe is one tenth of your income given to God's work. Christians disagree on whether the tenth is still required or is a starting point for generous giving. They also disagree on gross or net, and on where to give. This guide lays out each view and how to plan.](https://seekfirst.multisites.ai/guides/tithing-and-biblical-generosity) ## Ready to experience what faith-guided financial planning _feels like?_ We work with families who have more than $1 million in investible assets and are looking for a long-term, high-trust advisory relationship. If that sounds like you, let’s start with a conversation. [Schedule a free call](https://seekfirst.multisites.ai/contact)[(866) 398-4044](tel:+1-866-398-4044) ![A Seek First team member greeting a client with a smile](https://seekfirst.multisites.ai/_astro/advisor-greeting-client-warm-light.cyyeT2Af_ZI9TKU.avif)