IRA的合格慈善分配

Qualified Charitable Distributions from an IRA IRA owners who are age 70½or older and charitably inclined may consider makingQualified Charitable Distributions (QCDs) from their IRAs as a tax efficient way to fund First introduced by the Pension Protection Act of 2006,qualified charitable distribution provisions allowed taxpayersmeeting certain requirements to make tax-free charitabledonations directly from their IRAs. This provision wasoriginally scheduled to expire in 2007 but was extended The exclusion from gross income provides a tax efficientway for taxpayers who do not itemize deductions to make There is potentially more good news. Since QCDs do notincrease adjusted gross income (AGI), donors may avoidtriggering phaseouts which may eliminate certain taxdeductions, and it may help to lower Medicare premiumsand decrease the amount of Social Security income thatis subject to tax. A lower AGI may also allow for largerdeductions for medical expenses, passive losses from A qualified charitable distribution allows IRA ownerswho are age 70 ½ or older to transfer funds directlyfrom their IRAs to a qualified 501(c)(3) charity and avoidpaying federal income tax on the distribution. The annualQCD limit had remained at $100,000 since its inception in Married couples can each make a QCD up to $111,000 eachfor a potential limit of $222,000, adjusted for inflation, fromtheir own IRAs. Because QCD distributions are excludedfrom gross income for federal income tax purposes, the The SECURE Act raised the age atwhich you must start taking requiredminimum distribution (RMDs) fromtax-deferred retirement accounts, but Private WealthManagement In addition to the benefit the charity receives, qualifiedcharitable distributions count toward satisfying all or partof any RMD that you are required to take from your IRA.You may make a QCD in excess of your RMD; however,amounts greater than the current year’s RMD do not counttoward satisfying a future year’s RMD. QCD amounts •The QCD must be one that would otherwise have beena taxable distribution. After-tax dollars in the IRA cannotbe used to make a QCD•QCDs must come from an IRA or Rollover IRA, not a401(k) or qualified employer plan. You may be able to rollthe assets from a profit sharing or pension plan and thenmake the QCD transfer from the IRA•Beneficiaries of an inherited IRA can make a QCD butmust also be age 70 ½ or older at the time of the QCD•QCDs can be made from SEP and SIMPLE IRAs as longas the employer has not made a contribution to theaccount in the calendar year the QCD is made. In otherwords, it must be considered an inactive account•The QCD must be an outright gift to charity. Under a newprovision in the SECURE Act 2.0, individuals ages 70 ½and older can make a once-in-a-lifetime distributiondirectly to one or more charitable gift annuities (CGA) orcharitable remainder trusts (CRT), which will be treatedas a QCD and will count against the annual QCD limit. The SECURE Act raised the age at which you must starttaking required minimum distribution (RMDs) fromtax-deferred retirement accounts, but left the QCD age The age at which owners of retirement accounts muststart taking RMDs increased to 73 on January 1, 2023.Individuals who turned 72 prior to December 31, 2022 andthose who turned age 70 ½ prior to January 1, 2020 willneed to continue taking RMDs as scheduled. SECURE Act In addition to raising the RMD age, the passage of theSECURE Act now allows for continued contributions to atraditional IRA even after reaching age 70 ½ as longas the IRA owner has earned income. Be careful if yourintention is to make contributions and QCD withdrawalssince IRA contributions made after age 70 ½ cannot be How it works•You must have attained age 70 ½ on or after the date of Qualified charitable distributions can be an effective tool asyou execute your philanthropic plan. We encourage you tospeak with your William Blair wealth advisor and learn more the QCD, not simply in the year you turn age 70 ½•The QCD must go to a qualified charity and must bea direct transfer from your IRA trustee to the charity•Distributions you receive from your IRA cannot January 2026 This information has been prepared for informational and educational purposes only and is not intended to provide, nor should it be relied on for, accounting, legal, tax, or investmentadvice. Please consult with your tax and/or legal advisor regarding your individual circumstances. Investment advice and recommendations can be provided only after carefulconsideration of an investor’s objectives, guidelines, and restrictions. The factual statements herein have been taken from sources we believe to be reliable, but such statements are