Direct up to $105K/yr from IRA to charity — counts toward RMD, NOT in AGI.
Owners age 70½+ can direct up to $105K/yr (2025 indexed) from IRA directly to public charity as a Qualified Charitable Distribution. QCD counts toward RMD but is EXCLUDED from AGI — better than deducting a cash gift because it reduces MAGI (helps Medicare IRMAA, Social Security taxability, NIIT). New SECURE 2.0: $53K one-time QCD to a CRAT/CRUT/CGA.
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Bunch 5 years of giving into one DAF contribution, itemize once, then take standard deduction.
Give appreciated stock — no cap gains, full FMV deduction, and rebuy with cash to reset basis.
Sell appreciated asset inside CRT — no cap gains, income stream for life, remainder to charity.
Zeroed-out CLAT: charity gets annual payments, heirs get remainder gift-tax-free.
Fund a family foundation for legacy giving, employ next gen, control grants forever.
Donate development rights on land → charitable deduction of full easement value.
Donate the facade of a historic building — deduction ~10–15% of building value.
Contribute to a charity-managed pool — get pro-rata income for life + charitable deduction.