How IRA Owners Can Donate to Charity in 2024

In 2024, owners of Individual Retirement Accounts (IRAs) have a great way to give back to their communities. If you’re 70½ or older, you can donate up to $105,000 directly from your IRA to a charity, under a Qualified Charitable Distribution (QCD). This means you can simultaneously help those in need and get a tax break!

Here’s how it works:

  1. What is an IRA?

    An IRA is a special tax-advantaged savings account that helps you save for retirement.

  2. Who is eligible?

    You can use this opportunity if you’re at least 70½ years old.

  3. How much can you donate?

    The rule for 2024 lets you donate up to $105,000.

    • If you’re 73 or older, the money you donate can count towards the RMD you have to take from your IRA for the year.
    • If you’re married, you and your spouse can each donate $105,000, making a combined total of $210,000.
  4. Why donate directly from your IRA?

    There’s a significant benefit to donating directly from your IRA. The money you give to charity this way is a direct reduction to your gross income and doesn’t rely on you having to itemize in order to get the tax savings. And it also allows for a tax benefit for some state (such as in Michigan) that you wouldn’t otherwise.

  5. How do you do it?

    You need to tell the company that manages your IRA that you want to make a donation directly to a charity, and they will handle the transfer.

    • If you have a Roth IRA, it’s usually better to donate from your own money instead of using your Roth IRA, because Roth IRA withdrawals are already tax-free.
  6. Choose your charity wisely.

    Make sure the charity you pick is qualified. This means it must be an official government-recognized charity.

Donating from your IRA is a great way to make a positive impact while benefiting from tax advantages. If you have questions or need help with the process, consider talking to a ShindelRock CPA or your financial advisor to guide you through the process and ensure everything is done correctly.