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Qualified Charitable Distributions (QCDs)

What is a qualified charitable distribution (QCD)?

A QCD is the distribution of assets from your IRA, payable to a qualifying charity, such as Thrivent Charitable. The amount transferred can be used to meet required minimum distributions (RMDs) from an IRA.

About giving QCDs

Support your favorite causes with IRA distributions.

If you’re age 70½ or older, you can use your IRA assets to create a charitable fund to support your favorite charities. This is accomplished through qualified charitable distributions (QCDs). You can also use QCDs to pay premiums on a gift of life insurance to support your favorite charities upon death or make a one-time election to create a lifetime income gift for up to $54,000.

To use a QCD, you may not maintain any advisory capacity over the charitable fund once it is established (i.e., you may not add or remove selected charities or change the distribution plan). This type of fund is a Designated Nonadvised Fund.

Want to explore further? Contact your Thrivent financial advisor or email thriventcharitable@thrivent.com today.

How do I make a QCD gift to Thrivent Charitable?

To make a gift of QCDs:
  • Create a Designated Nonadvised Fund, if you haven't already.
  • Contact your IRA administrator and provide them with our Tax ID: 41-1802412. 
Request a QCD be sent directly to:
Thrivent Charitable
PO Box 8072
Appleton, WI 54912-8072
  • Please notify us when the distribution request has been made. We will watch for the check to ensure it’s properly credited to your Designated Nonadvised Fund, selected Organizational Endowment Fund or selected Collaborative Fund.
  • Thrivent Charitable will send a gift acknowledgment for the QCD to share with your tax preparer.

Is gifting a QCD a strategy for me?

  • Those who are age 70½ and older and want to make a gift to charity can transfer up to $108,000—indexed for inflation—annually to qualifying charities from their IRA.
  • Those who are age 70½ and older and would like to create a lifetime income with a gift annuity or charitable trust can gift once in their lifetime, up to $54,000—indexed for inflation.
  • Those who have exceeded their maximum charitable deductions or who don't itemize deductions.
  • Those who don't need income but must meet their required minimum distributions (RMDs).
Note: QCDs can only be gifted to Designated Nonadvised Funds, Organizational Endowment Funds, or Collaborative Funds. QCDs cannot be gifted to donor-advised funds.

What are the potential tax advantages of giving QCDs?

  • The QCD amount directed to a qualified charity is not included in your adjusted gross income (AGI).
  • Giving these assets to a charity versus taking RMDs as income may enable you to avoid certain disadvantages which can come with a higher AGI, such as higher Medicare premiums, self-employment or Social Security taxes.
  • There typically is no income tax due from you on the IRA distributions to a charity.
  • Because QCDs are not subject to percentage limitations on charitable deductions, they can be an ideal strategy if you have either exceeded maximum charitable deductions or don’t itemize deductions.

How does a Designated Nonadvised Fund work?

If you are 70½ or older, you may create a Designated Nonadvised Fund with gifts of QCDs from your IRA. When making this type of gift, you recommend one or more IRS-qualified charities to receive automatic annual grants from your charitable fund, either in perpetuity or for a term of years. You do not have advisory capacity over the charitable fund once it is established due to IRS regulations, so you are unable to make changes to charities or distribution plans.

If a charity you recommend loses its tax-exempt status, grants are reallocated among remaining charities. If all charities cease to exist, remaining charitable support is directed to the Thrivent Charitable Community Fund.
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Donors must itemize deductions to receive a charitable income tax deduction. Charitable giving can result in tax, legal and financial consequences. Thrivent Charitable™ does not provide legal, accounting or tax advice. Consult your attorney or tax professional.