IRA owners 70½+ can direct up to $105K/yr from IRA to charity — excludes income, satisfies RMD.
IRC §408(d)(8) lets IRA owners 70½+ direct up to $105K/yr (2024, indexed) from the IRA directly to a qualifying charity. The distribution is EXCLUDED from AGI (better than a deduction — lowers Medicare IRMAA, Social Security taxability, and AGI-based phase-outs) and SATISFIES the Required Minimum Distribution. Charity must be a public 501(c)(3) — DAFs and private foundations don't qualify. SECURE 2.0 added a one-time $53K QCD to a CRT or charitable gift annuity.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.