Give Directly from Your IRA

An easy long-term gift strategy!

Under a special tax code provision, a taxpayer age 70 1/2 or older can elect to transfer funds directly from an IRA to a qualified charitable organization. This so-called "charitable rollover" is limited to $100,000 per year for individuals and $200,000 per year for married couples.

Although you don't qualify for a tax deduction for your generosity, you aren't taxed on the distribution like you would normally be—it's a virtual tax "wash."

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Gift Benefits

  • Transfer tax-free gifts from your IRA directly to Mass Audubon ("Massachusetts Audubon Society, Inc.")
  • Can be applied toward your annual Required Minimum Distribution (RMD)
  • Beneficial for individuals who do not itemize deductions on their income tax
  • Effective way to lower your adjusted gross income for tax purposes
  • IRA gifts may be used to satisfy multi-year gift pledges
  • Can be used to create an endowed fund—alone or combined with the legacy pledge!

It's important for the distribution to go directly from the IRA administrator to the charitable organization. Therefore, you can't use the funds briefly and then transfer the cash to the charity. You can never touch the money yourself.

Tax-Free IRA Rollover Permanently Extended

Congress passed the IRA charitable rollover provision of the "Trade Facilitation and Trade Enforcement Act of 2015." Under this legislation, qualified donors may make outright gifts each year of up to $100,000 to qualified charitable organizations from their IRA and avoid taxation on the distribution.

The gift must be transferred directly from the IRA account by the IRA administrator to Massachusetts Audubon Society, Inc. for use by Mass Audubon or the specified wildlife sanctuary. Donors with check-writing ability for their IRAs may use this feature to complete their gift.

Changes for 2020

In light of the COVID-19 pandemic, Congress has implemented a Temporary Waiver of Required Minimum Distributions (RMD). The RMD rules are waived during calendar year 2020 for certain defined contribution plans and IRA accounts. Individuals who otherwise would be required to take a distribution and have it count as Adjusted Gross Income are not required to take the distribution.