Give from assets
IRA qualified charitable distribution
A distribution sent directly from an eligible IRA to an eligible organization by the IRA custodian.
Understand the route
How this gift works
A qualified charitable distribution (QCD) is an eligible IRA distribution paid directly to an eligible charity. Under IRS rules, you must be at least age 70½ when the distribution is made. A qualifying amount can be excluded from taxable income and may count toward a required minimum distribution. Account, recipient and annual-limit rules must all be checked.
Background: IRS Publication 590-B: QCD requirements and limits
Who does what
- You confirm eligibility with your custodian and tax advisor.
- The IRA custodian makes the distribution payable to the eligible charity.
- The charity confirms receipt; your preparer reports the distribution correctly.
These guides describe giving in the U.S. The receiving organization’s policies and your provider’s current instructions set the actual process.
Who this may fit
IRA owners who meet the age and account requirements set by federal rules.
Before you begin
Gather these details before starting the process. You do not need to have every answer before talking with the organization.
Check off the details you have ready. This checklist stays here while this page is open.
0 of 4 details ready
The route at a glance
- Confirm eligibility with your custodian or adviser.
- Ask the custodian to send the distribution directly to the organization using its legal name.
- Tell the organization to expect it and keep the custodian's confirmation.
From intention to confirmation
The process, step by step
Step 1 of 5
Check eligibility first
Ask your custodian or tax preparer to confirm your IRA, age, recipient and amount qualify. DAFs are not eligible QCD recipients. Also discuss any deductible IRA contributions made after age 70½.
Get charity details
Confirm the legal payee and delivery address with authorized staff. Ask whom to notify, because a custodian’s payment may not clearly identify you.
Instruct the custodian
Use its QCD process and arrange a payment directly to the charity. A withdrawal paid to you and then donated is not the same process.
Plan for completion
Ask about processing and check-clearing requirements for your target tax year. Tell the charity to expect the payment and follow up before the deadline if it has not arrived.
Reconcile the records
Keep the charity’s acknowledgment and custodian record. Give both to your tax preparer, together with your other distributions, so reporting and any RMD credit can be checked.
These steps keep your place in the guide. Confirm progress with the organization and provider.
Make the next conversation easier.
Choose who you are speaking with. Copy these questions into your own message, or bring them to a call.
Nothing is sent from this page. Review the wording before sharing. Use the organization’s secure process for private documents.
Browse every question by contact
Ask the organization
- What legal name and mailing details does my custodian need?
- Will you confirm receipt?
Ask the provider
- Does the check come directly to the organization?
- How long will processing take?
Ask your advisor
- Am I eligible, and how does this interact with required distributions?
Confirm it. Keep the records.
Confirm receipt with the charity and reconcile the distribution with your custodian and tax preparer. A QCD request alone does not establish eligibility, completion or correct tax reporting.
- Custodian instructions and distribution confirmation.
- The charity’s acknowledgment, including whether goods or services were provided.
- Your Form 1099-R and the information used by your tax preparer.
Important distinctions
- For 2026, the IRS annual QCD exclusion limit is $111,000 per eligible individual. Confirm the applicable year’s limit and your remaining capacity with your advisor.
- An amount excluded as a QCD cannot also be claimed as a charitable deduction. This is not a general invitation to withdraw retirement funds.
Check the applicable rules: IRS Publication 590-B: QCD requirements and limits
A few more useful answers
Can a custodian check pass through my hands?
Ask the custodian about its approved process. A check payable to the charity may be delivered by you; a distribution payable to you is different. Confirm documentation and timing.
Does every retirement account qualify?
No. Ask the custodian about the specific IRA and any special limitations. A workplace plan should not be assumed to support the same direct QCD process.
Read the sources
Sources checked October 9, 2026. IRS references describe U.S. rules. Named organizations and providers are examples of their own processes; each organization sets its own policy.
Before acting, confirm current instructions with the recipient and relevant provider. Discuss personal tax, legal and financial questions with your own advisor.