Skip to content
← All technical concepts

Taxes · plain-English guide

Fund charitable giving from an IRA

Declare giving already in your budget and let eligible IRA distributions fund it without counting the same gift twice.

2 min readWorked example included
How to read itQCD giving
Core relationshipremaining RMD = max(0, required amount − qualifying distribution applied to it)

Conceptual illustration. The annual engine resolves the connected taxes and cash flows described below.

Start here

The basics

The charitable-giving declaration tells the tax calculation how much of your existing spending is giving. Turning on the QCD option lets eligible IRA money pay that giving directly.

The declaration does not create a new spending budget. Include the gift in your spending first, then declare the relevant amount for tax treatment.

Illustrative numbers

Giving pays part of a required distribution

Required minimum before the gift$30,000

Eligible QCD$10,000

Remaining required distribution$20,000

The $10,000 goes to the modeled giving. It does not become an additional $10,000 of household spending cash or a second charitable deduction.

Calculation transparency

How it works in MoneyWhatIf

  1. 01

    The model begins QCD eligibility at whole age 71, its annual approximation of the age-70½ threshold.

  2. 02

    Distributions are limited by declared giving, eligible IRA balances, and the modeled per-owner annual cap. Accounts with larger required minimums are used first.

  3. 03

    A QCD reduces the eligible balance and the remaining required distribution, while its income exclusion feeds the rest of the year’s tax calculation.

  4. 04

    Giving not funded by the QCD remains subject to the ordinary deduction calculation. Turning the switch off leaves the giving declaration in place.

Keep in mind

Model limits

The app does not verify charity eligibility or execute a custodian-to-charity transfer.

Exact birthday timing, every QCD restriction, and all interactions with deductible IRA contributions are outside this simplified calculation.

This explanation documents the planning model. It is educational, not individualized tax, legal, Medicare, or investment advice.

Where it appears

Where to use it

See this concept in context, with a guide to each page and its controls.

The words behind it

Related financial terms

Plain-English definitions, with 2026 figures and worked examples, from the financial terms glossary.

Browse every financial term →