QCD 2027 Qualified Charitable Distribution Calculator
Estimate the 2027 QCD tax savings — direct IRA-to-charity transfers that satisfy your RMD without raising AGI.
What Is a 2027 QCD?
A Qualified Charitable Distribution lets IRA owners age 70½+ transfer up to $108,000 (2027 inflation-projected) directly from their IRA to a qualifying public charity. The QCD: (1) satisfies your Required Minimum Distribution dollar-for-dollar, (2) is EXCLUDED from gross income (never appears on your 1040), (3) doesn't require itemizing to benefit. Source: IRC §408(d)(8), SECURE 2.0 §307 (indexing). Last updated: May 2026.
Why QCD Beats a Regular Charitable Deduction
If you take the RMD as income and then donate the same amount, that income still hits your AGI — pushing up Medicare IRMAA brackets, taxability of Social Security, and other AGI-based costs. QCD bypasses ALL of these. You save federal + state tax PLUS avoid the cascading AGI effects of higher RMD income.
Mechanics: Trustee-to-Charity Transfer
Your IRA custodian must transfer funds DIRECTLY to the qualifying charity — checks payable to the charity (even if mailed to you) qualify. Funds touching your personal account FIRST disqualify the QCD. Most major brokers (Fidelity, Schwab, Vanguard) offer QCD-specific check or wire request forms.
SECURE 2.0 Split-Interest QCD
Under SECURE 2.0, you can now make a ONE-TIME QCD of up to $54,000 (2027 est.) to a Charitable Gift Annuity, Charitable Remainder Unitrust, or Charitable Remainder Annuity Trust. This split-interest QCD provides lifetime income to you AND a charitable remainder, all from the IRA without creating gross income.