United Church of God

Planned Giving: IRA Qualified Charitable Distribution

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Planned Giving

IRA Qualified Charitable Distribution

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If you are over 70 ½ and have a traditional IRA you can use a special IRA distribution method called a Qualified Charitable Distribution (QCD) to make a charitable gift to the United Church of God or another qualified charity. The gift comes directly from your IRA with no tax liability.

Benefits of taking a Qualified Charitable Distribution (QCD)

When you use a QCD option your gift to the United Church of God will not be taxable and if you are over age 72 may help you meet your annual required minimum distribution (RMD) for the year.

A QCD is a tax-efficient way to donate to the United Church of God, especially in these cases:

  • You want to lower your adjusted gross income
  • You only use the standard deduction on your tax return
  • You want to lower or eliminate Social Security benefit taxation, the alternative minimum tax or the 3.8% investment surtax
  • You want to avoid rising into a higher marginal tax bracket

How to set up a Qualified Charitable Distribution

Contact your IRA provider and let them know you want to make a gift.

  • For a QCD to count toward your current year's RMD, it must be made before the end of the calendar year.
  • The funds must be paid directly to the Church or qualified charity, or the distribution check must be made out in the charity’s name.
  • An individual can donate up to $100,000 annually from his or her IRA. Married taxpayers can donate up to $200,000.
  • QCDs are only available from traditional IRAs or from inherited IRAs. Roth IRAs have no RMD requirement, so QCDs do not apply.
  • Other plans, such as 401(k), 403(b), 457(b), active SEPs or SIMPLE IRAs would need to be converted into an IRA to take advantage of QCDs.

Payments can be sent directly to the United Church of God from many IRA providers. Your financial advisor or IRA provider will need the following information:

United Church of God, an International Association
555 Techne Center Drive, Milford OH 45150
Federal Tax ID #: 95-4529758