News•Apr 9, 2026
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.
By National Philanthropic Trust