Updated October 1, 2026. Quick answer: The 2026 limit on qualified charitable distributions from an IRA is $111,000 per person, up from $108,000. A one-time election lets you send up to $55,000 of it to a split-interest entity. You must be at least age 70 1/2 when the distribution is made, and it must go directly from the IRA trustee to the charity.
Related reading on this site: IRS Publication 590-B.
The 2026 QCD limits
| Limit | 2026 | 2025 |
|---|---|---|
| Annual QCD exclusion, per person | $111,000 | $108,000 |
| One-time election to a split-interest entity | $55,000 | $54,000 |
Notice 2025-67 says “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.” It sets the one-time split-interest amount as “increased from $54,000 to $55,000.”
Who can make one
Publication 590-B says “A QCD is generally a nontaxable distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions.” “You must be at least age 70½ when the distribution is made.” For joint filers the publication, in its 2025 edition, says your spouse can also have a QCD and exclude up to the same annual limit.
The 2026 QCD adjustment worksheet
Deductible IRA contributions made after age 70½ reduce the amount of QCDs you can exclude. The publication’s 2026 worksheet carries the line “Enter the total amounts of qualified charitable distributions made during the current year, not to exceed $111,000.”
QCD rules and the limit
This page covers the dollar limit. The eligibility, timing and reporting rules are on the QCD rules page. The 2027 status is on the 2027 QCD limit page.
Common mistakes
- Treating the $111,000 as a household figure. It applies to each person.
- Taking the distribution yourself and giving it to the charity later. It has to go directly from the trustee.
- Using an ongoing SEP or SIMPLE IRA. They are excluded.
- Forgetting the reduction for deductible IRA contributions made after age 70 1/2.
Related: the 2027 QCD limit page, the full QCD rules, and required minimum distributions.
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Answer againSources
- IRS Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
- IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs): https://www.irs.gov/publications/p590b
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.