Ref: IRS Issue IR-2024-289

Individuals age 70 1/2 and older can make IRA distributions to qualified charities without counting the distribution in taxable income. In prior years, the total was limited to $100,000 per year. That amount in 2024 has risen to $105,000. That amount is $108,000 for 2025.

Married individuals: Each IRA owner, if qualified, can make a QCD from his/her IRA for a maximum total of $210,000.

These are referred to as qualified charitable distributions (QCD).

For those age 73 and older, these do count towards your required minimum distributions.