IRA Qualified Charitable Distribution
Maximize your charitable giving and minimize your taxable income by giving to Dartmouth directly from your IRA.
Make a Gift to Dartmouth Through Your IRA
In 2025, individuals aged 70 ½ and older can give any amount—up to $108,000—from their IRA directly to a nonprofit organization, like Dartmouth.
This popular gift option is commonly called a qualified charitable distribution (QCD), or sometimes referred to as an IRA charitable rollover. This tax-free withdrawal can be made from a traditional or rollover IRA without being included in the individual's adjusted gross income. Any distribution from a Roth IRA is tax free.
Benefits
Directing a portion of your required minimum distribution to a nonprofit organization such as Dartmouth reduces your taxable income—and you can direct your gift to a Dartmouth program that’s particularly meaningful to you.
- 100 percent tax-free distribution to Dartmouth
- For individuals 73 and older, fulfill all or part of annual required minimum distributions
- Diversify your charitable giving strategy
- Reduce annual income level to help lower Medicare premiums
A Flexible Option at Any Age
You can always name Dartmouth as the beneficiary of all or a percentage of your IRA at any age. After your lifetime it will pass to Dartmouth tax-free.
Get started by contacting your IRA administrator and completing Dartmouth's online bequest form.
Age 70½
While not required to take a required minimum distribution (RMD) until age 73, you may distribute an amount up to a maximum of $108,000 to Dartmouth tax-free.
Age 73
You can use a QCD to satisfy all or a percentage of your required RMD (up to a maximum of $108,000 in 2025).
A New Opportunity for QCDs
The SECURE 2.0 Act enacted new rules for qualified charitable distributions, presenting a unique opportunity to fund charitable gift annuities and charitable remainder trusts with an IRA. If you are 70 ½ or older, new rules allow you to move up to $54,000 free of income or estate tax, directly to a charity of your choice.
To learn more about opportunities and requirements for funding a life income gift from an IRA distribution, reach out to a member of Dartmouth's Gift Planning staff.
Next Steps
To learn more about IRA qualified charitable distributions, complete the form below and a member of the gift planning team will follow up with you.