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IRA Charitable Rollover
Give directly from your IRA and reduce your taxable income
What is a Qualified Charitable Distribution?
A Qualified Charitable Distribution (QCD), also known as an IRA charitable rollover, allows individuals aged 70½ or older to donate up to $111,000 per year directly from their IRA to qualified charities like Bay Tides. The transfer is tax-free and can count toward your Required Minimum Distribution (RMD).
Key Benefits
Tax-Free Transfer Excluded from taxable income
Satisfies RMD Counts toward Required Minimum Distribution
Lower AGI May reduce Medicare premiums & SS taxes
No Itemizing Required Works with standard deduction
RMD Calculator
Estimate your Required Minimum Distribution
$
Your IRA balance as of December 31 of last year Your age at the end of this year
Your Estimated RMD
$0
Based on a balance of $0 and age 0 , using the IRS Uniform Lifetime Table (distribution period: 0 years).
Consider a QCD!
You could satisfy your RMD by donating up to $0 directly to Bay Tides tax-free. This counts toward your RMD without increasing your taxable income.
Use this calculator to determine how much money you need to take out of your traditional IRA or 401(k) account this year.
Note: If your spouse is more than ten years younger than you , please review IRS Publication 590-B to calculate your RMD using the Joint Life and Last Survivor Expectancy Table. This calculator uses the Uniform Lifetime Table and provides estimates only. Please consult your tax advisor for personalized guidance.
Cash Donation vs. QCD: See the Tax Difference
Taking your full RMD and then donating cash could result in a higher tax bill than giving through a QCD. See how different filers can benefit:
* 2026 standard deduction: Single 65+ = $18,150; MFJ both 65+ = $35,400. Tax brackets: Single 24% begins at $105,700, 32% at $201,775; MFJ 24% begins at $211,400.
These hypothetical examples are for illustrative purposes only and are not intended as tax advice. Consult your tax professional for personalized guidance.
Requirements
- You must be age 70½ or older at the time of the distribution
- The gift must be transferred directly from your IRA to Bay Tides (not to you first)
- Maximum of $111,000 per person per year (2026 limit, adjusted annually for inflation)
- Must come from a traditional IRA or Roth IRA (not 401(k), 403(b), or pension plans)
- You cannot receive any goods or services in exchange for the gift
How to Make a QCD
- Contact your IRA administrator and request a Qualified Charitable Distribution
to Bay Tides.
Quick links to IRA providers
IRA Custodians
National Advisors
Bay Area Advisors
Don't see your provider? Contact them directly to request a QCD.
- Provide our information:
- Legal Name: Bay Tides
- EIN: 93-3889081
- Address: 274 Redwood Shores Pkwy #619, Redwood City, CA 94065
- Specify the amount you wish to donate (up to $111,000).
- Notify us that a QCD is coming so we can properly acknowledge your gift.
Important Note
Because QCDs are tax-free transfers, you cannot also claim a charitable deduction for the same gift. However, for many donors, the tax exclusion from income is more valuable than an itemized deduction would be.
We recommend consulting with your tax advisor to determine if a QCD is the best giving strategy for your situation.
