{"id":31079,"date":"2026-06-12T14:16:00","date_gmt":"2026-06-12T21:16:00","guid":{"rendered":"https:\/\/www.sacregcf.org\/split-interest-charitable-gifts-copy-1\/"},"modified":"2026-06-30T20:02:11","modified_gmt":"2026-07-01T03:02:11","slug":"good-news-keeps-coming","status":"publish","type":"post","link":"https:\/\/www.sacregcf.org\/es\/good-news-keeps-coming\/","title":{"rendered":"Good News Keeps Coming: Retirement Plans and Charitable Giving"},"content":{"rendered":"\n

You\u2019ve no doubt noticed that Qualified Charitable Distributions (\u201cQCDs\u201d) continue to gain traction<\/a> as one of the most practical and effective charitable planning tools for clients over age 70 \u00bd. By allowing eligible clients to transfer funds directly from an IRA to a qualified charity without recognizing the distribution as taxable income, QCDs can help reduce adjusted gross income while supporting charitable priorities. For many clients \u2014 especially those who do not itemize deductions \u2014 a QCD is particularly appealing.<\/p>\n\n\n\n

What\u2019s especially notable is that in recent years, Congress has expanded planning opportunities by indexing<\/a> annual giving limits for inflation ($111,000 per person in 2026) and allowing certain one-time QCDs (\u201cLegacy IRAs\u201d) to fund charitable gift annuities and charitable remainder trusts. And now, proposed legislation known as the \u201cCharity Parity Act<\/a>\u201d would, if enacted, extend<\/a> QCD treatment beyond IRAs to include employer-sponsored retirement plans such as 401(k)s, 403(b)s, and 457(b)s. This potential change in the law would remove the extra step of rolling assets into an IRA before making a charitable gift, simplifying the process for many donors whose retirement savings remain primarily in workplace plans.<\/p>\n\n\n\n

Consider a typical client scenario. Your client, age 74, is taking Required Minimum Distributions (\u201cRMDs\u201d) from a traditional IRA. Because the client claims the standard deduction, charitable gifts do not generate<\/a> additional tax savings. By instead directing a portion of the RMD to a qualified charity as a QCD, the client can satisfy part or all of the RMD obligation without increasing taxable income. In many cases, this can also help<\/a> reduce Medicare premium surcharges and lessen the taxation of Social Security benefits, creating planning advantages beyond the charitable deduction itself.<\/p>\n\n\n\n

Here are four examples of how the Foundation can help your client achieve charitable goals through QCDs:<\/p>\n\n\n\n