QCDs and Your 2026 RMD: the $111,000 Limit

From age 70½ you can send up to $111,000 in 2026 straight from an IRA to a qualifying charity (IRS Notice 2025-67). It isn't included in your income and it counts toward your IRA RMD for the year (IRS).

Rules that trip people up

• IRAs only — not a 401(k) or 403(b). Inherited IRAs qualify if you are 70½.
• The check must go from the IRA to the charity; a withdrawal you donate yourself isn't a QCD.
• It counts toward the RMD of the IRA group only.
• Your 1099-R won't say "QCD": tell your tax preparer.

Last reviewed 2026-10-29. General information, not tax advice. Your custodian's figures and a tax professional come first.