Updated September 4, 2026. Quick answer. The most you can send directly from your IRA to charity tax-free this year (a Qualified Charitable Distribution, available once you’re 70½) is $111,000 for 2026, up from $108,000 in 2025. A separate, smaller cap applies to the one-time election to direct a QCD to a split-interest entity like a charitable remainder trust: $55,000 for 2026. Both figures have only been inflation-indexed since 2024, when SECURE 2.0 replaced the old flat $100,000 limit that stood unchanged for two decades. The 2027 figures are not yet announced, and no named institutional forecaster has published a projection for either.
What’s actually settled, vs. still open
Settled for 2026 (IRS Notice 2025-67, quoted directly): “The aggregate amount of qualified charitable distributions that are not includible in gross income under section 408(d)(8)(A) is increased from $108,000 to $111,000. The amount of qualified charitable distributions made directly to a split-interest entity…pursuant to a one-time election is increased from $54,000 to $55,000.”
Open: both 2027 figures, governed by 26 U.S.C. §408(d)(8)(A) and §408(d)(8)(F)(i)(II), both added by SECURE 2.0 Act §307(a) and indexed using the same §1(f)(3)-variant methodology as most individual-taxpayer inflation items.
The numbers, year by year
| Year | Annual QCD limit | Split-interest one-time limit |
|---|---|---|
| 2007–2023 | $100,000 (flat, not indexed) | n/a (provision didn’t exist) |
| 2024 | $105,000 | $53,000 |
| 2025 | $108,000 | $54,000 |
| 2026 | $111,000 | $55,000 |
| 2027 | not yet announced | not yet announced |
A $111,000 QCD limit is generous. Most donors never plan close to it.
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Why the limit used to never move
From the QCD provision's creation in 2006 through 2023, the $100,000 cap was a flat statutory dollar figure with no inflation adjustment written into the law at all: eighteen years without a single increase. SECURE 2.0 added indexing starting with the 2024 tax year, which is why the QCD limit has now moved three years running after not moving for the better part of two decades.
Sources
2026 and prior-year figures: IRS Notice 2025-67 (irs.gov/pub/irs-drop/n-25-67.pdf), Notice 2024-80, and Notice 2023-75, each read directly on 2026-09-04. Statute: 26 U.S.C. §408(d)(8)(A), §408(d)(8)(F)(i)(II), added by SECURE 2.0 Act §307(a). No 2027 figure or forecaster projection was found as of this date.
This page is updated the day the official figure is announced, and any projection above will be struck through rather than deleted, so the record of what was projected vs. what actually happened stays visible. See the 2027 numbers hub for every figure this program tracks, projected vs. official. General information, not tax or legal advice.