Qualified Charitable Distribution 2026: Give From Your IRA Before December 31

If you’re 70½ or older and you give to charity, there’s a better way to do it than writing a check. Send the money straight from your IRA.

It’s called a qualified charitable distribution, or QCD. The money leaves your IRA, goes directly to the charity, and never shows up in your taxable income. You don’t have to itemize to get the benefit. If you’re old enough for required minimum distributions, it also counts toward this year’s RMD.

For 2026 the limit is $111,000 per person, up from $108,000, under IRS Notice 2025-67. The distribution has to leave the IRA by December 31 to count for 2026, and custodians get busy in December.

Why a QCD beats a regular donation

Charity check compared with a qualified charitable distribution

Most retirees take the standard deduction. For 2026 a married couple both over 65 gets $35,500, and many have no mortgage interest left to itemize. So a $5,000 check to their church usually saves them nothing on their federal return beyond the new deduction for non itemizers, which tops out at $2,000 for a married couple.

A QCD works differently. Instead of a deduction, the gift is simply left out of income. Say a couple has a $20,000 RMD and gives $5,000 a year to charity. If they take the full RMD and write a check, all $20,000 is taxable. If they send $5,000 as a QCD, only $15,000 is taxable. At a 12% federal rate, the QCD means $600 less tax on the IRA money. The check would still earn the $2,000 deduction for non itemizers, worth $240, so the QCD comes out about $360 ahead each year. More in states that tax IRA withdrawals.

Lower income can help in other places too:

Less of your Social Security may be taxable, since the formula uses your other income
Medicare Part B and D premiums two years from now are based on this year’s income, and a QCD can keep you under an IRMAA bracket
The $6,000 senior deduction phases out above $75,000 of modified AGI, or $150,000 joint. Our article on the senior deduction covers that phaseout

Itemizers gain something too. Starting in 2026, itemized charitable deductions only count above 0.5% of AGI, and people in the 37% bracket get a smaller benefit. A QCD isn’t touched by either rule because the gift never enters income in the first place. Our article on charitable deductions without itemizing has the details on the 2026 changes.

The rules that trip people up

The age is 70½, not 73. You can make a QCD from the day you turn 70½ even though RMDs don’t start until 73 or later. The money only counts toward an RMD in a year when you have one.

The check has to go from the IRA to the charity. If the custodian sends the money to you and you then donate it, it’s a regular taxable withdrawal. Most custodians can issue a check payable to the charity, either mailed directly or sent to you to pass along. Either works as long as the check is made out to the charity.

Only IRAs qualify. That includes traditional, rollover and inherited IRAs, and SEP or SIMPLE IRAs that are no longer receiving contributions. A 401(k) or 403(b) doesn’t qualify. If most of your savings is in a workplace plan, you’d need to roll some into an IRA first.

Not every charity counts. Donor advised funds, private foundations and supporting organizations are excluded. Churches, food banks, universities, hospitals and most public charities are fine.

You can’t get anything back. If you receive a dinner, tickets or a gift in return, the QCD can fail. Ask the charity for a letter that says no goods or services were provided.

Watch out for IRA contributions after 70½. If you made deductible IRA contributions after reaching 70½, the tax free part of your QCDs is reduced by those amounts.

How the RMD timing works

Qualified charitable distribution rules for 2026

This part matters if you’re 73 or older. The first money out of your IRA each year counts toward your RMD. If you already took your full RMD in January, a QCD in December doesn’t undo that. It’s still a tax free gift, but it doesn’t reduce the taxable RMD you already took.

So if you have part of your RMD left, send the QCD before you take the rest. If you’ve already withdrawn it all, any QCD you make now will help next year’s planning more than this year’s.

Our RMD calculator shows how much you have to take for 2026.

How to set it up before December 31

Call your IRA custodian or check its website for a QCD request form. Most big brokerages have one.
Have the charity’s legal name, address and tax ID number ready.
Ask how long it takes. Some custodians need a week or more, and the money has to leave the account by December 31.
If the custodian mails the check to you, deliver it well before December 31. Some custodians and tax preparers treat the gift as made when the charity cashes the check, so a check sitting in a drawer is a risk.
Get a written acknowledgment from the charity for gifts of $250 or more.

Splitting a gift between several charities is fine. Each one gets its own check.

Reporting a QCD on your tax return

Your custodian will send a Form 1099-R showing the full distribution. Some now flag QCDs with a special code and some don’t, so it’s up to you to report it right.

On Form 1040, put the full distribution amount on the IRA line, then enter only the taxable part on the taxable amount line, and write “QCD” next to it. Tax software asks about this during the IRA section. Tell your preparer so the gift isn’t taxed by mistake.

Don’t also deduct the gift as a charitable contribution. That would count it twice.

Questions people ask

Can both spouses do a QCD?

Yes. Each spouse can give up to $111,000 from their own IRA, for $222,000 combined. You can’t use your spouse’s limit from your own account.

Can I make a QCD from a Roth IRA?

You can, but it usually makes little sense. Roth withdrawals are often tax free already, so the QCD saves nothing.

Does a QCD count as my required minimum distribution?

Yes, up to the amount of the QCD, in any year you have an RMD. If your RMD is $8,000 and you give $8,000 through a QCD, you’ve met the requirement with no taxable withdrawal.

Is there a one time option for gift annuities?

Yes. A one time QCD of up to $55,000 in 2026 can fund a charitable gift annuity or certain charitable trusts. Those rules are strict, so work with the charity’s planned giving office.