You can give any amount (up to a maximum of $108,000) per year from your Individual Retirement Account (IRA) directly to a qualified charity, such as Resurrection House, without having to pay income taxes on the money. This gift option is commonly called a Qualified Charitable Distribution (QCD), but you may also see it referred to as an IRA Charitable Rollover.

In addition, these distributions may help satisfy a donor’s required minimum distribution (RMD) for the year. Because the QCD offers an exclusion from taxable income rather than a deduction, this strategy is not limited to taxpayers who itemize their deductions. As a result, it may be used by non-itemizing donors who do not ordinarily receive any tax benefit for their charitable gifts.

To benefit from this gift opportunity, the following qualifications (among others) must be met:

• The donor must be age 70 ½ or older at the time of transfer.
• The 2025 annual limit for QCDs is $108,000 per individual, or $216,000 for married couples filing jointly. This limit is indexed for inflation starting in 2024, with no minimum amount required
• The gift must be transferred directly from the IRA account by the IRA administrator to Resurrection House, Inc. Donors with check-writing ability for their IRAs may use this feature to complete their gift.