Elevating Community Impact with the QCD

One of the most powerful tools for your clients age 70½ and older is the Qualified Charitable Distribution (QCD). With nearly $18 trillion held in IRAs nationwide, retirement assets are often among the most heavily taxed holdings. QCDs allow eligible clients to direct IRA distributions to charity—excluding those amounts from taxable income, potentially reducing AGI, and satisfying all or part of their required minimum distribution. For 2026, the per-taxpayer QCD limit has increased to $111,000. 

Just as important, QCDs can be deeply personal. The Foundation recently worked with a donor who used a QCD to establish a scholarship in memory of his father, who struggled academically early in college but found success after his second year. The scholarship now supports students who demonstrate similar resilience and growth. 

While QCDs cannot fund Donor Advised Funds, they may support designated and Field of Interest Funds at the Foundation. Our team works closely with advisors to ensure gifts are structured properly and aligned with both charitable and tax-planning goals.