Gifts Today
IRA / QCD Gifts
A Qualified Charitable Distribution, or QCD, allows eligible donors age 70 1/2 or older to give directly from an IRA to a qualified charity such as Denison Ministries. In many situations, a QCD can count toward a Required Minimum Distribution while keeping the gifted amount out of taxable income. This can make IRA giving an especially meaningful option for donors who want to support ministry while planning carefully around retirement income.
Who is this for?
This option is designed for donors age 70 1/2 or older who want to give from traditional IRA assets rather than from cash on hand.
Eligibility
You must generally be age 70 1/2 or older, and the distribution must go directly from the IRA custodian to a qualified charity.
This might be right for you if:
- You are taking or preparing to take Required Minimum Distributions.
- You want to make a charitable gift without increasing taxable income in the same way a personal withdrawal might.
- You do not itemize deductions but still want a tax-aware giving strategy.
Why this gift?
How it may benefit you
Depending on your circumstances, an IRA gift may:
- count toward a Required Minimum Distribution,
- reduce taxable income compared with taking the full distribution personally, and
- create tax benefits even if you do not itemize deductions.
Some donors also explore IRA giving because it may affect Social Security taxation or Medicare premium calculations differently than ordinary income. Please consult your advisors for guidance.
How it helps the mission
IRA gifts can become straightforward support for current ministry needs, helping Denison Ministries continue to publish Christ-centered resources, disciple believers, and serve families through its four brands.
How it works
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1
Confirm your eligibility
Talk with your advisor or IRA custodian about whether you are eligible to make a Qualified Charitable Distribution.
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2
Contact Denison for receiving details
We can provide the information your custodian may need to issue the gift correctly.
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3
Direct the gift from your IRA custodian
The transfer must generally go directly from the IRA to Denison Ministries rather than through your personal bank account.
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4
Retain your records
Keep the acknowledgment from Denison along with the tax forms and statements you receive from your custodian.
Example
Mark is 74 and must take a $20,000 Required Minimum Distribution. Instead of receiving the full amount personally and paying income tax on it, he directs $10,000 as a Qualified Charitable Distribution to Denison Ministries. That amount can count toward his RMD while potentially staying out of his taxable income.
Frequently asked questions
Ready to take the next step?
If you are considering a QCD, start the conversation early so we can help you with receiving details and timing.
Email: donors@denisonministries.org
EIN: 26-3191442
Denison Ministries does not provide legal, tax, or financial advice. Please consult your advisors. Gift acceptance is subject to Denison Ministries' Gift Acceptance Guidelines.