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  2. What is a qualified charitable distribution? Get a tax ... - AOL

    www.aol.com/finance/qualified-charitable...

    A qualified charitable distribution (QCD) is a direct transfer of stock or cash from an eligible IRA to a qualifying charity. When you make a QCD, the distribution is excluded from your taxable ...

  3. Can I Make a Tax-Free Charitable Gift From My IRA? - AOL

    www.aol.com/tax-free-charitable-gift-ira...

    Each year, you can make a tax-free charitable gift from your IRA or certain other pre-tax retirement account. This is known as a qualified charitable distribution or a QCD. These distributions ...

  4. 10 Things Anyone Considering a QCD Should Know - AOL

    www.aol.com/news/10-things-anyone-considering...

    Givers and getters can benefit from this charitable giving tax strategy by donating their RMDs, but there are several rules that you need to follow. 10 Things Anyone Considering a QCD Should Know ...

  5. Required minimum distribution - Wikipedia

    en.wikipedia.org/wiki/Required_minimum_distribution

    Income tax is generally not due on any part of the RMD from an IRA which is paid to a charity. These are called Qualified Charitable Distributions (QCD). [5] Employer-sponsored qualified retirement plans, such as 401(k) plans, require the same distributions that IRAs do. The beginning date requirement may be later than the date for IRAs.

  6. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    A contribution to a charitable organization need not be fully a "gift" in the statutory sense of the word to be deductible to the donor. The donor's allowable deduction will be reduced, however, by the amount of the "substantial benefit" conferred upon them as a result of their contribution.

  7. Qualified Charitable Distribution - Wikipedia

    en.wikipedia.org/?title=Qualified_Charitable...

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  8. I'm Retiring. What Do I Need to Know About Qualified ... - AOL

    www.aol.com/im-retiring-know-qualified...

    An individual retirement account owner aged 70 ½ or more may be able to withdraw money from the account tax-free and use it to support favorite causes with a qualified charitable distribution (QCD).

  9. Uniform Prudent Management of Institutional Funds Act

    en.wikipedia.org/wiki/Uniform_Prudent_Management...

    31.3 percent are continuing distributions in keeping with their normal spending rule; 26.8 percent are suspending distributions from funds at or below HDV; 15.6 percent are making distributions from underwater funds at some rate less than their normal spending rule by yielding more than interest and dividends