Yes, your RMD can be donated to charity tax free through a Qualified Charitable Distribution (QCD), and the same move can strengthen a Roth conversion plan. Once you are at least age 70.5, you can send money from your IRA to a qualified charity, exclude it from taxable income, and count it toward your Required Minimum Distribution.
Can an RMD be donated to charity? Yes. A retiree age 70.5 or older can move up to $111,000 in 2026 directly from a traditional IRA to a qualified 501(c)(3) charity as a Qualified Charitable Distribution. The gift is excluded from taxable income, satisfies the Required Minimum Distribution, and needs no itemizing. Couples can give up to $222,000.
Can you donate your RMD to charity? (Yes, the QCD, explained)
Yes. The IRS lets an IRA owner age 70.5 or older donate a Required Minimum Distribution to charity tax free through a Qualified Charitable Distribution. The custodian sends the money directly to a qualified 501(c)(3), the amount is excluded from adjusted gross income, and it counts toward the RMD. No deduction is claimed, because the income is never reported.
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That exclusion often beats a deduction: a lower adjusted gross income (AGI) can ripple into Medicare premiums and Social Security taxability. A QCD works from a traditional IRA, not directly from a 401(k).
How does a Qualified Charitable Distribution (QCD) work?
A QCD works as a direct trustee to charity transfer: you tell your IRA custodian to send funds straight to a qualified 501(c)(3), and it never passes through your bank account. In 2026 you can exclude up to $111,000 per person, the gift counts toward your RMD, and the deadline is December 31.
- Be at least age 70.5 on the date of the gift, not merely turning 70.5 that year.
- Confirm the recipient is a qualified 501(c)(3) public charity, not a donor-advised fund, private foundation, or supporting organization.
- Have your custodian pay the charity directly; a check payable to the charity preserves QCD treatment.
- Report it on Form 1040 by writing “QCD” on the taxable-amount line, since Form 1099-R shows the full distribution without flagging it.
Who is eligible, and at what age? (70.5)
You are eligible for a QCD once you reach age 70.5, measured on the date of the gift. That threshold did not change, even though the RMD start age is now 73 under SECURE 2.0. Many retirees can therefore make tax free IRA gifts for two or three years before RMDs begin.
SECURE 2.0 set the RMD start age at 73 for people born 1951 to 1959 and 75 for those born in 1960 or later (the earliest age-75 RMD year is 2035). QCD eligibility still starts at 70.5, so a 71-year-old can donate directly from an IRA and shrink the account first.
How much can I give from my IRA in 2026? ($111,000; $222,000 MFJ)
In 2026, each IRA owner age 70.5 or older can make QCDs totaling up to $111,000, up from $108,000 in 2025. The cap is indexed for inflation. A married couple can give up to $222,000 combined. Amounts above the limit are ordinary taxable distributions.
| QCD figure | 2025 | 2026 |
|---|---|---|
| Annual limit per person | $108,000 | $111,000 |
| Married couple, two IRAs | $216,000 | $222,000 |
| One-time QCD to a CRT or gift annuity | $54,000 | $55,000 |
| Minimum age | 70.5 | 70.5 |
The limit is per person, not per household, and each spouse must give from an IRA they personally own.
Does a QCD satisfy my RMD?
Yes. A QCD counts toward your Required Minimum Distribution dollar for dollar. If your RMD is $40,000 and you make a $25,000 QCD, only the remaining $15,000 must be withdrawn and taxed. A QCD can also exceed the RMD, up to the annual limit, with the excess still excluded from income.
Timing is the trap. The first dollars out of an IRA each year are deemed to satisfy the RMD, so a QCD only offsets it if made before any other distribution. See our overview of Required Minimum Distributions in 2026 for the sequencing detail.
How does charitable giving fit into a Roth conversion strategy?
Charitable giving and Roth conversions solve the same problem from two directions: both reduce the large, taxable RMDs a growing IRA eventually forces out. A QCD does not directly cancel Roth conversion income, but by shrinking the future RMD base it can free bracket room to convert more at a controlled tax cost.
A Roth conversion is taxable ordinary income, is irreversible, and must be completed by December 31. You cannot convert an RMD itself, so RMDs come out first, which is why charitable planning belongs alongside a Roth conversion strategy.
Does a QCD lower the tax on my Roth conversion?
Not directly. A QCD reduces the taxable portion of your RMD, but it does not offset the ordinary income from a Roth conversion; the two are separate line items. The indirect benefit: a QCD lowers adjusted gross income, preserving room under Medicare IRMAA and Social Security thresholds while you convert.
Because a QCD is excluded from AGI, it can keep income under thresholds a conversion pushes against: the 3.8% Net Investment Income Tax over $200,000 (single) or $250,000 (joint) and Medicare IRMAA above $109,000 (single) or $218,000 (joint) MAGI. A conversion is not net investment income but raises MAGI; see our Net Investment Income Tax in 2026 note.
How QCDs shrink future RMDs and open bracket room to convert
Every dollar given by QCD leaves the IRA permanently, lowering the balance used to calculate future RMDs. Smaller forced RMDs leave more space inside the 22% and 24% brackets, which many retirees use to convert more to Roth rather than at the 32% or 35% brackets a swollen RMD can trigger.
A common sequence: use QCDs from age 70.5 to satisfy RMDs and trim the IRA, then convert the freed bracket room to Roth before December 31. Sizing that amount is covered in how much to convert to Roth and our Roth conversion break-even analysis.
Can I make a QCD to a donor-advised fund (DAF)?
No. Under current law a QCD cannot fund a donor-advised fund. The IRS excludes DAFs, private foundations, and supporting organizations from QCD-eligible recipients. A QCD must go to a qualified 501(c)(3) public charity, not an account you continue to advise.
QCD vs. DAF, what’s the difference?
A QCD sends IRA money straight to a charity and is excluded from income with no deduction claimed. A DAF is a giving account you fund with cash or appreciated assets, take an itemized deduction for, and grant out over time. A QCD lowers AGI directly, while a DAF only helps if you itemize.
| Feature | QCD from an IRA | Donor-advised fund (DAF) |
|---|---|---|
| Minimum age | 70.5 | None |
| Funding source | Traditional IRA | Cash or appreciated assets |
| Tax mechanism | Excluded from income (lowers AGI) | Itemized deduction only |
| Satisfies RMD? | Yes, up to the RMD amount | No |
| Can a QCD fund it? | Not applicable | No, under current law |
The pending law that could let QCDs fund DAFs
Bipartisan bills in the 2025 to 2026 Congress, including the IRA Charitable Rollover Facilitation Act (H.R. 2891) and a Senate companion, would let QCDs flow into certain donor-advised funds. As of August 2026 the change is not law, so a QCD to a DAF is still disqualified today.
If it passes, a retiree could bunch years of IRA giving into a DAF through a QCD while excluding it from AGI, pairing well with a year of larger Roth conversions.
Can an inherited IRA RMD go to charity?
Yes, if the beneficiary is at least age 70.5. A person who inherits a traditional IRA and has reached 70.5 can make a QCD from that inherited IRA, up to the same $111,000 limit in 2026, and it counts toward the inherited account’s RMD. The beneficiary’s own age controls eligibility, not the original owner’s.
This is widely overlooked. A beneficiary subject to annual RMDs, or to the 10-year drawdown rule, can use a QCD to satisfy the required amount while keeping it out of income.
Where do charitable remainder trusts (CRTs) fit with a Roth conversion?
A charitable remainder trust (CRT) is a separate, larger tool: you transfer assets into an irrevocable trust, receive an income stream and a partial charitable deduction, and the remainder passes to charity later. In 2026 a one-time QCD of up to $55,000 can fund a CRT or charitable gift annuity.
CRTs suit retirees giving beyond the annual QCD limit or holding highly appreciated assets. Because a CRT is irrevocable and carries cost, many investors reserve CRTs for a large, one-time gift and use QCDs for routine giving.
How the 2026 tax law (OBBBA) changes the charitable-giving math
The One Big Beautiful Bill Act (P.L. 119-21) added a 0.5%-of-AGI floor on itemized charitable gifts and a 35% cap on the deduction’s value for top-bracket donors, both effective in 2026. A QCD sidesteps both because it is excluded from income rather than deducted, making QCDs relatively more valuable for retirees who also convert to Roth.
The first 0.5% of a donor’s AGI in charitable gifts now produces no itemized benefit, and top earners see deduction value capped near 35 cents on the dollar. A QCD stays out of AGI regardless. OBBBA also added a temporary senior deduction of $6,000 per person age 65 or older for 2025 through 2028.
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Frequently asked questions
Can I donate my RMD to charity tax-free?
Yes. A Qualified Charitable Distribution lets an IRA owner age 70.5 or older send an RMD straight to a qualified 501(c)(3) charity, excluding it from taxable income. Because the amount is never reported as income, the benefit applies whether or not you itemize.
At what age can you donate your RMD to charity?
You can make a QCD once you reach age 70.5, measured on the exact date of the gift. That is earlier than the age 73 RMD start age under SECURE 2.0, so many retirees give tax free from an IRA for two or three years before RMDs begin.
How much of my RMD can I donate to charity in 2026?
In 2026 you can donate up to $111,000 per person through QCDs, up from $108,000 in 2025, and the cap is indexed for inflation. A married couple who each own an IRA can give up to $222,000 combined. Amounts above the limit are taxable distributions.
Does a QCD count toward my required minimum distribution?
Yes. A QCD counts toward your Required Minimum Distribution dollar for dollar, up to the amount of the RMD. To get the offset, make the QCD before taking any other IRA withdrawal that year, because the first dollars out satisfy the RMD first.
Can I make a QCD to a donor-advised fund?
No. Current law bars QCDs to donor-advised funds, private foundations, and supporting organizations; the gift must go to a qualified 501(c)(3) public charity. Bipartisan bills in the 2025 to 2026 Congress, including H.R. 2891, would allow QCDs into certain DAFs, but as of August 2026 that change is not law.
Can an inherited IRA RMD be donated to charity?
Yes, if the beneficiary is at least age 70.5. A person who inherits a traditional IRA and has reached 70.5 can make a QCD from that inherited account, up to $111,000 in 2026, counting toward its RMD. Eligibility is based on the beneficiary’s own age, not the original owner’s.
This article is educational and is not investment, tax, or legal advice. Q3 Advisors is a registered investment adviser; registration does not imply a certain level of skill or training. Tax figures reflect 2026 rules and may change. Consult a qualified tax or financial professional about your situation. For our services, fees, and background, see our Form ADV at adviserinfo.sec.gov and our disclosures.
