Qualified Charitable Distributions (QCDs), also known as IRA Charitable Rollovers or IRA Charitable Distributions, are the savviest way for individuals age 70½ or older to use their IRAs to maximize their charitable impact.

If you have questions, reach out to Caitlin Sickler via email or by phone at +1 (202)-729-7622.

How does a Qualified Charitable Distribution (QCD) work?

A qualified charitable distribution (QCD) allows individuals who are 70½ years old or older to donate up to $108,000 total annually to one or more charities directly from a taxable IRA instead of taking their required minimum distributions.

Who can make a QCD gift?

Individuals 70 ½ years old or older can contribute up to $108,000 per year in QCDs. For married couples, each spouse can make QCDs up to the $108,000 limit for a potential household total of $216,000.

Is there deadline to make a QCD gift?

For a QCD to count toward your minimum annual IRA distribution, you must complete the IRA transfer by December 31st of the tax year in question.

How do I make a QCD gift?

Follow these simple steps to make a QCD today.

  1. Let your IRA administrator know that you are interested in making a QCD.
  2. Make the request for a QCD in writing and include our Tax ID number: 52-1257057.
  3. Specify the dollar amount that you wish to contribute to WRI.
  4. Request the transfer to include your contact information as the donor.
  5. WRI will provide a tax receipt for your records.
  6. Report the QCD amount on your 1040 federal tax return.
What is the address for mailing a QCD gift to WRI?

To expedite the processing of your QCD, please mail your QCD gift directly to our bank’s lockbox:

Overnight Mail – recommended
World Resources Institute Lockbox #791542, Attn: Berhanu Desta,
1000 Stewart Avenue, Glen Burnie, MD 21061

Regular Mail
World Resources Institute Lockbox #791542, Attn: Berhanu Desta,
P.O. Box 791542, Baltimore, MD 21279

WRI's tax identification number (EIN) is 52-1257057