QCD Limit 2027
How the IRS sets it, and what stays the same

How the limit is set

The tax code sets a base amount of $100,000 for qualified charitable distributions and indexes it for inflation. Each year the IRS publishes the adjusted figure in its notice on retirement plan and IRA amounts.

• 2025: $108,000, IRS Notice 2024-80.
• 2026: $111,000, IRS Notice 2025-67, plus a one-time $55,000 election for split-interest gifts such as a charitable gift annuity.
• 2027: not yet published

We will add the 2027 figure when the IRS publishes it, with the notice that sets it. Until then, any 2027 number you see is an estimate.

What does not change

Only the dollar limits are indexed. The rules come from section 408(d)(8) of the tax code, and the 2025 tax law made no change to them.

• Age 70½. Eligibility starts at 70 and a half.
• IRA only. No 401(k), no 457, and no SEP or SIMPLE IRA.
• Direct transfer. Your custodian sends the money to the charity. If it touches your account first, it is a withdrawal.
• Public charities only. Donor-advised funds and 509(a)(3) supporting organizations are excluded. NYC Honor Foundation qualifies: it is a 501(c)(3) public charity, EIN 42-1836369, and its IRS classification, 509(a)(2), is not an excluded category.
• The calendar year counts. A distribution counts for the year it actually leaves the IRA. A gift meant for 2026 has to be out by December 31, 2026, and custodians take time to process, so start early.

The full explanation, with the statute quoted, is on the QCD limit for 2026. To see what a QCD is worth on your own numbers, use the free QCD calculator.

This is education, not advice

NYC Honor Foundation is a charity, not a tax or investment advisory firm. Talk to your own tax professional before you move money.