IRA Charitable Giving

Qualified Charitable Distributions (QCDs)

If you are age 70½ or older, a Qualified Charitable Distribution may allow you to make a gift directly from an IRA to The Gabriel Foundation.

What Is a Qualified Charitable Distribution?

A Qualified Charitable Distribution, or QCD, is generally a distribution made directly from an eligible IRA to a qualified charitable organization.

When the requirements are met, the QCD can be excluded from taxable income up to the applicable annual limit. A QCD may also satisfy all or part of a required minimum distribution (RMD) for donors who are required to take one.

QCDs at a Glance

Age: You must be at least 70½ on the date the distribution is made.
Direct transfer: The distribution must go directly from the IRA trustee or custodian to the eligible charity.
2026 annual limit: Up to $111,000 per eligible individual. This federal limit is indexed for inflation and should be reviewed annually.
RMDs: A qualifying QCD can count toward all or part of a required minimum distribution.
Tax deduction: A QCD excluded from income is not also claimed as a charitable contribution deduction.

Why Consider a QCD?

For some donors, a QCD can be a tax-efficient way to support charitable work using retirement assets.

The qualifying distribution may be excluded from taxable income.
It can be used even if you do not itemize charitable deductions.
It may count toward an RMD when an RMD applies.
Your gift can directly support The Gabriel Foundation’s work caring for parrots.

How to Make a QCD Gift to TGF

Contact the financial institution or IRA custodian that holds your account.
Ask them to make a Qualified Charitable Distribution directly to The Gabriel Foundation.
Provide the organization information below.
Ask your custodian to include your name and contact information with the distribution so TGF can identify and acknowledge your gift.
Keep TGF’s written acknowledgment with your tax records.

Important: A distribution paid to you first and then donated generally does not qualify as a QCD.

The Gabriel Foundation Information

Legal name: The Gabriel Foundation
Federal Tax ID / EIN: 84-1396085
Mailing address: 39520 County Road 13, Elizabeth, CO 80107
Phone: 303-629-5900

If your custodian needs additional information before completing the gift, please contact TGF.

A Note About Tax & Financial Advice

This information is provided for general educational purposes and is not legal, tax, or financial advice. QCD rules and annual limits can change. Please consult your tax professional, financial advisor, attorney, or IRA custodian about how these rules apply to your circumstances.