QUALIFIED CHARITABLE DISTRIBUTIONS FROM IRAs
01.Core Concepts
• Up to $108,000 (in 2025) distributed directly from IRA to a qualified charity is a tax-free distribution if the IRA owner is age 70½ or older. • This is an income exclusion, not a deduction • Treated as a distribution to the account owner for RMD purposes. • Excluded amount is reduced if taxpayer also made a deductible contribution to an IRA after age 70½.