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IRA Qualified Charitable Distribution (QCD)
IRA Qualified Charitable Distribution (QCD)
The donor must be at least age 70 ½ at the time of the gift.
The distribution must come from a Traditional IRA, Inherited IRA, inactive SEP or SIMPLE IRA but NOT from an employer-sponsored retirement plan like a 401(k), 403(b) or 457 plan, unless first rolled into an IRA.
The check must be made payable to a qualified charity but may be mailed to the donor.
QCDs can count toward satisfying all or part of your Required Minimum Distribution.
QCDs are excluded from taxable income, meaning they are not included in the donor’s adjusted gross income, making them tax free. However, they do not provide a separate itemized deduction (tax-free distributions do not also generate a tax deduction).
For 2026 the maximum QCD per individual is $111,000, and married couples can each contribute up to this limit from their own IRAs, totaling $222,000. Amounts exceeding these limits are treated as normal taxable distributions.
Consult your tax advisor.
To initiate a Qualified Charitable Distribution, contact your IRA Custodian. The check must be made payable to the TCI Foundation, Inc. The check can be mailed directly to TCI or to the donor, who then forwards it to:
TCI Foundation, Inc.
P.O. Box 96
Plainfield, IN 46168-9998
The distribution must come from a Traditional IRA, Inherited IRA, inactive SEP or SIMPLE IRA but NOT from an employer-sponsored retirement plan like a 401(k), 403(b) or 457 plan, unless first rolled into an IRA.
The check must be made payable to a qualified charity but may be mailed to the donor.
QCDs can count toward satisfying all or part of your Required Minimum Distribution.
QCDs are excluded from taxable income, meaning they are not included in the donor’s adjusted gross income, making them tax free. However, they do not provide a separate itemized deduction (tax-free distributions do not also generate a tax deduction).
For 2026 the maximum QCD per individual is $111,000, and married couples can each contribute up to this limit from their own IRAs, totaling $222,000. Amounts exceeding these limits are treated as normal taxable distributions.
Consult your tax advisor.
To initiate a Qualified Charitable Distribution, contact your IRA Custodian. The check must be made payable to the TCI Foundation, Inc. The check can be mailed directly to TCI or to the donor, who then forwards it to:
TCI Foundation, Inc.
P.O. Box 96
Plainfield, IN 46168-9998
