2026 QCD guide
Qualified charitable distributions
A direct IRA gift to an eligible charity can satisfy part or all of an RMD without adding the qualified amount to adjusted gross income.
Age 70½, independently of RMD age
QCD eligibility begins at age 70½. That age remains fixed even when a person’s RMD age is 73 or 75.
$111,000 per person in 2026
The indexed annual QCD limit is $111,000 for each eligible IRA owner. A married couple can each use an individual limit from their own IRAs.
Counts toward the RMD
A QCD made during the year counts toward that year’s RMD. It must go directly from the IRA custodian to an eligible charity to receive QCD treatment.
Excluded from taxable income
The qualified amount is excluded from ordinary income instead of being claimed again as a charitable deduction. Lower adjusted gross income can also affect other income-based thresholds.
Source: IRS retirement plans FAQs regarding IRAs. The 2026 limit is reported from Revenue Procedure 2025-32 and cross-verified against published 2026 guidance.
Add a QCD to the planner