New IRA qualified charitable distribution limits

The maximum amount that IRA owners age 70 ½ or older can give as an IRA qualified charitable distribution (QCD) in any one tax year is adjusted annually for inflation.

In 2025, IRA owners can give up $108,000 as a QCD. IRA owners also can make a one-time QCD to fund a gift that provides income in return (a charitable gift annuity or a charitable remainder trust). The maximum amount IRA owners can give as a QCD to fund a charitable gift annuity or charitable remainder trust in 2025 is $54,000.
 

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