National Philanthropic Trust

QCDs and DAFs: A Practical Guide for Donors and Advisors

Qualified Charitable Distributions (QCDs) let donors 70½ or older move up to $111,000 annually from IRAs directly to public charities, counting toward required minimum distributions while staying out of taxable income. For 2026 the limit doubles to $222,000 for married couples, and the RMD age will rise to 75 in 2033. Current IRS rules prohibit directing a QCD to a donor‑advised fund (DAF), forcing donors to use separate vehicles. Advisors recommend pairing QCDs for retirement‑year giving with DAFs funded by appreciated assets to maximize tax efficiency and long‑term philanthropic impact.