IRA Charitable Giving and Required Minimum Distributions

A gift from your IRA may provide a tax-efficient way to support Ratio Christi. A qualified charitable distribution (QCD) allows eligible donors to transfer funds directly from an IRA to a qualified charity.

Who can make a QCD?

You must be at least 70½ on the date of the distribution. You can make a QCD even if you are not yet required to take required minimum distributions (RMDs).

For 2026, the annual QCD exclusion limit is $111,000 per person across all eligible charitable recipients. This limit is adjusted annually for inflation.

The transfer must be made directly by your IRA custodian to the eligible charity. A qualifying QCD is excluded from federal taxable income; you cannot also claim a charitable deduction for the excluded amount. Donor-advised funds cannot receive QCDs.

How does a QCD relate to an RMD?

A QCD can satisfy all or part of your IRA’s RMD for the year. RMD starting ages depend on your birth date; age 73 generally applies to people reaching their starting age now.

Your first IRA RMD may generally be delayed until April 1 of the following year. Subsequent RMDs are due by December 31 each year. Delaying the first payment can result in two RMDs in one calendar year.

Inherited accounts and employer retirement plans have additional rules. Consult your IRA custodian or tax advisor about your requirements.

Arrange a gift to Ratio Christi

Contact Ratio Christi at info@ratiochristi.org for current gift instructions, then work with your IRA custodian to arrange the transfer. Ask your tax advisor to confirm eligibility and any special rules that may affect your gift.

Additional information

See IRS Publication 590-B for IRA distribution and QCD rules.

Ratio Christi does not provide tax, financial, or legal advice. Consult your qualified advisor about your circumstances.

Information updated November 2026.