Updated September 29, 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 18 years. The 2027 figures are not yet announced, and no named institutional forecaster has published a projection for either.
More on the 2027 tax figures: the 2027 charitable deduction for non-itemizers.
IRS worksheets read line by line: QCD Adjustment Worksheet.
The 2026 limit: the 2026 QCD limit.
Your required minimum distribution, from your balance and age: RMD Calculator 2026.
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) (the annual limit), §408(d)(8)(F) (the one-time split-interest election) and §408(d)(8)(G) (the inflation adjustment), the last two added by SECURE 2.0 Act §307, 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 |
|---|---|---|
| 2006–2023 | $100,000 (flat, not indexed) | n/a before 2023; $50,000 in 2023 |
| 2024 | $105,000 | $53,000 |
| 2025 | $108,000 | $54,000 |
| 2026 | $111,000 | $55,000 |
| 2027 | not yet announced | not yet announced |
If an advisor handles the IRA the gift comes out of, a financial advisor fee schedule shows the rate, breakpoints and minimum fee you would be quoted.
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Source: WiserAdvisor’s service descriptionWhy 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
The QCD limits on this page, 2024 through 2026, were checked against IRS Notices 2023-75, 2024-80 and 2025-67 on September 29, 2026.
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) and §408(d)(8)(G); (F) and (G) added by SECURE 2.0 Act §307. 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.
If you give to charity, sending the money straight to the charity can change the tax result; see qualified charitable distributions after age 70 and a half.