Qualified Charitable Distributions

Qualified Charitable Distribution (QCD) is a direct transfer of funds from your individual retirement account (IRA) to a qualified charity.

Charitable gifts made through a QCD can offer several benefits:

  1. Tax benefits: The amount of the QCD can be excluded from your taxable income, reducing your adjusted gross income (AGI). This can potentially lower your tax liability, help you qualify for other tax breaks, and reduce the amount of your Social Security benefits that are subject to taxation.
  2. Required Minimum Distribution (RMD) fulfillment: If the IRS requires you to take a minimum distribution from your IRA, charitable gifts made through a QCD can be used to fulfill this requirement, up to a maximum of $100,000 per year. This can help you avoid penalties for not taking the RMD and provide a tax-efficient way to make charitable contributions.

To make a QCD, you need to have a traditional IRA and meet the IRS age requirement. You can then make a direct transfer from your IRA to a qualified charity, and the charity will receive the funds tax-free. It’s important to note that the QCD must be made from your IRA custodian directly to the charity, and not to you first.

Making charitable gifts through a Qualified Charitable Distribution can be a smart way to support A&K, fulfill your RMD requirement, and potentially receive tax benefits. However, it’s always a good idea to consult with a financial advisor or tax professional to ensure that this strategy aligns with your overall financial goals.


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