The short version
If you are at least 70.5, you can instruct your IRA custodian to send funds directly to a qualified public charity. Up to the annual limit, that distribution is excluded from your income entirely.
You do not need to itemize to benefit, and because the money never enters your AGI, it does not push you toward income-based thresholds the way a normal IRA withdrawal would.
The 2026 numbers
| Item | 2026 amount |
|---|---|
| Annual QCD limit per person | $111,000 |
| Married couple (each spouse, own IRA) | $222,000 |
| One-time QCD to a split-interest entity (CRT or CGA) | $55,000 |
| Minimum age to make a QCD | 70.5 |
| Age annual RMDs generally begin | 73 |
The limit is indexed for inflation, which is why it rose from $108,000 in 2025 to $111,000 in 2026.
Why a QCD beats a deduction in 2026
OBBBA reshaped charitable giving in ways that mostly hurt deductions but leave QCDs untouched, because a QCD is not a deduction at all.
- The new 0.5% of AGI floor for itemizers does not apply to a QCD.
- The 35% cap on the value of itemized deductions for top-bracket donors does not apply to a QCD.
- You get the full benefit whether or not you itemize, which matters now that the higher standard deduction is permanent and most retirees do not itemize.
Lowering your AGI does double duty. Because so many other thresholds key off AGI, a QCD can also help with the SALT deduction phaseout, the 3.8% net investment income tax, and income-related Medicare premium surcharges.
It can satisfy your RMD
Once you reach RMD age (currently 73), a QCD counts toward your required minimum distribution for the year. If your RMD is $40,000 and you make a $25,000 QCD, you only need to withdraw and pay tax on the remaining $15,000.
Planning insight: you can start QCDs at 70.5, before RMDs even begin at 73. Giving this way in your early seventies shrinks the IRA balance that future RMDs are calculated on, which can lower taxable income for years to come.
The rules that bite
It must go directly to the charity
The transfer has to move trustee-to-trustee, straight from the IRA to the charity. If the check is made out to you and you then write your own check to the charity, it is not a QCD and you lose the exclusion.
Donor-advised funds and private foundations do not qualify
A QCD must go to an operating public charity. Gifts to a donor-advised fund, a private foundation, or a supporting organization are specifically excluded.
The deadline is December 31
The distribution has to leave the IRA by year-end to count for that tax year. Custodians need processing time, so do not wait until the last week of December.
Reporting takes a little care
Your 1099-R reports the full distribution; the IRS does not automatically know part of it was a QCD. Starting in 2026 custodians use a specific code, but you still need to make sure your return excludes the QCD correctly.
QCD questions people ask
How much can I give with a QCD in 2026?
Up to $111,000 per person. A married couple can give up to $222,000 if each spouse makes QCDs from their own IRA. The limit is indexed for inflation.
Do I have to itemize to benefit?
No. A QCD is excluded from income rather than deducted, so you get the full benefit whether you itemize or take the standard deduction. That is what makes it so valuable after OBBBA.
Does a QCD count toward my RMD?
Yes. Once you reach RMD age (currently 73), a QCD counts toward your required minimum distribution for the year, up to the QCD limit.
Can I send a QCD to my donor-advised fund?
No. QCDs cannot go to donor-advised funds, private foundations, or supporting organizations. They must go to an operating public charity.
How old do I have to be?
You must be at least 70.5 at the time of the distribution. Notably, that is earlier than the age 73 at which RMDs begin, so you can use QCDs to reduce future RMDs.
Keep reading
Charitable remainder trusts
Turn appreciated assets into an income stream while supporting a cause. →
Donor-advised funds
A flexible giving account for donors who want to bunch and time their gifts. →
Giving appreciated stock
The other highly efficient gift, ideal before age 70.5. →
All resources
Browse every explainer in one place. →
Over 70.5 and giving to charity anyway?
If you are taking RMDs or about to, a QCD can turn a taxable withdrawal into a tax-free gift, and the 2026 rules make it more valuable than a deduction. I am happy to help you set it up correctly. Here is how to start a conversation.
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Andrew Sedlacek, CPA
Founder, OGCPA
Andrew is a Certified Public Accountant and the founder of OGCPA. He built his tax career at a local Bend firm and on Deloitte's tax team before founding the firm in 2019, and began professionally as a licensed financial advisor. He focuses on equity compensation, liquidity events, and the tax side of charitable giving and wealth distribution, and serves as the tax subject-matter expert for a venture-backed AI company. He works with clients across Bend, Oregon and the San Francisco Bay Area.
This article is general information, not tax or legal advice for your specific situation. Tax outcomes depend on your individual facts, and the rules change over time. Figures cited reflect 2025 and 2026 amounts and the changes made by the One Big Beautiful Bill Act. Talk to a qualified professional (I am happy to be that person) before acting on anything here. Reading this page does not create a client relationship.