Rules and Requirements for Charitable Distributions from IRAs - Ray Thompson

For nearly a decade, the rules allowing for a tax‐free Qualified Charitable Distribution (“QCD”) directly from an IRA to a charity have been an on‐again, off‐again affair, with Congress allowing the QCD option to lapse, only  to be  reinstated again in  subsequent years. With  the PATH Act of  2015, QCD’s were finally made permanent. 

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