Qualified Charitable Distributions
Give from your IRA.
Help families find hope.
Your IRA can help moms, dads, and babies receive compassionate care and the hope of Christ.
A qualified charitable distribution (QCD) lets eligible IRA owners give directly to a charity while excluding the qualifying amount from federal taxable income. You do not need to itemize deductions to use a QCD.
70½+
Your age when the gift is made
$111k
2026 limit per eligible person, across all charities
Dec 31
Complete your 2026 QCD by year-end
How to make a QCD
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Confirm your eligibility.
You must be at least 70½ on the distribution date. Traditional and rollover IRAs generally qualify; other IRA types need review. An ongoing SEP or SIMPLE IRA is excluded. A 401(k) cannot make a QCD directly.
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Gather the charity details.
Give your custodian the legal name, EIN, and mailing address below. Confirm eligibility with your custodian or the IRS Tax Exempt Organization Search. A QCD cannot go to a donor-advised fund.
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Request a direct gift through your IRA custodian.
Ask for its QCD form or online process. Payment must go directly from your IRA to the charity and be payable to the charity, not to you. Do not withdraw the money yourself or use the online donation form.
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Allow time for the gift to be completed.
Include your name and mailing address so we can identify your gift. Begin well before December 31. Confirm processing, delivery, and check-clearing deadlines with your custodian, and let our team know your gift is coming.
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Keep your acknowledgment and tax records.
Request a written acknowledgment confirming that no goods or services were provided. Share it and Form 1099-R with your tax preparer. You cannot also deduct the QCD amount excluded from your income.
FOR YOUR IRA CUSTODIAN
Gift details.
Legal charity name / payee
Rachel House Pregnancy Resource Centers, Inc.
dba Resource Health Services
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EIN
43-1808105
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Mailing address
1260 NE Windsor Drive
Lee’s Summit, MO 64086
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Before initiating your gift, contact our team to confirm the current payee and delivery instructions. Let us know your gift is coming so we can match it to you and provide an acknowledgment.
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A few helpful answers
Can a QCD count toward my required minimum distribution?
Yes. A QCD can satisfy all or part of your current-year IRA required minimum distribution (RMD). Coordinate the timing before taking money yourself; a later gift does not turn an earlier withdrawal into a QCD. QCD eligibility begins at 70½, even if you have not reached your RMD starting age.
What if my spouse wants to give, too?
The 2026 limit is $111,000 per eligible person across all charities. An eligible spouse can give up to the same amount from their own IRA. The limit can change annually.
Can I receive event tickets or another benefit?
A QCD must not provide you goods or services in exchange for the gift. Ask your custodian and tax adviser before using an IRA gift for an event or another gift with benefits.
What should I discuss with my tax adviser?
Confirm your account eligibility, timing, and tax reporting. Deductible IRA contributions for years when you are age 70½ or older may reduce the amount you can exclude. Ask about state tax treatment and any proposed Missouri or Kansas tax credit for the same gift. Do not claim a separate charitable deduction for the amount excluded from income.
Where do I find my custodian’s form?
Contact the company that holds your IRA and ask for its current QCD form or online process. For example, Fidelity’s QCD page explains its process. If your IRA is at Schwab, Vanguard, or another provider, use that provider’s current instructions.
Sources & further reading
Reviewed November 11, 2026. General information, not individualized tax or legal advice. Confirm your eligibility and reporting with your IRA custodian and tax adviser.