Support the National Museum and Center for Service directly from your IRA—make a lasting impact on our nation’s story of service without paying income tax on the donation.
What is a qualified charitable distribution?
A Qualified Charitable Distribution (QCD) is a direct, nontaxable transfer of funds from your Individual Retirement Arrangement (IRA) to a qualified 501(c)(3) organization such as the National Museum and Center for Service.
If you are age 70½ or older, you can direct your IRA custodian to send contributions directly from your retirement account to the museum. Because the funds move directly from your custodian (eg. Vanguard/Fidelity) to an eligible charity, neither you nor the museum pays federal income taxes on the transfer.
Why consider a qualified charitable distribution gift?
Making a gift through your IRA offers distinct tax and financial planning benefits:
- Satisfy Required Minimum Distributions (RMDs): If you are age 73 or older and required to take mandatory yearly IRA withdrawals, a QCD counts toward satisfying all or part of your annual RMD.
- Lower your Adjusted Gross Income (AGI): Unlike standard withdrawals, QCD amounts are excluded from your gross income rather than claimed as itemized deductions.
- Benefit without itemizing: You receive full tax savings from a QCD even if you take the standard deduction on your tax return.
- Manage Medicare premiums and taxes: Keeping your AGI lower can help you avoid Medicare premium surcharges (IRMAA), reduce potential taxes on Social Security benefits, and manage net investment income tax exposure.
- Maximize your giving: Because 100% of the distribution goes directly to the museum tax-free, your retirement savings go further in celebrating and inspiring service across the country.
How to make your Qualified Charitable Distribution gift
4 easy steps for a Qualified Charitable Distribution gift.
- Contact your IRA custodian
Inform your custodian or broker that you wish to execute a direct Qualified Charitable Distribution to the National Museum and Center for Service.
- Follow the direct transfer rule
Ensure check payment or electronic transfer is made payable directly to the charity; if funds are distributed to you first and then donated, the IRS treats the amount as taxable income.
- Mind the “First-Dollars-Out” rule
Complete your QCD prior to taking personal taxable RMD withdrawals for the year so the IRS credits the gift toward your annual required minimum.
- Obtain tax acknowledgment
The museum will send you a formal written substantiation confirming your contribution and verifying that no goods or services were provided in exchange.
Information for your IRA custodian
- Legal name: National Museum and Center for Service
- Tax status: 501(c)(3) Tax-Exempt Public Charity
- Tax ID: 85-1532378
- Mailing address: PO Box 236852, Cocoa, FL, 32923
- Contact details: [email protected] tel. 202-991-7069
QCD frequently asked questions
No. If your QCD gift exceeds your current year’s RMD, the excess cannot be applied toward future years’ required minimum distributions.
No. Because QCDs are excluded from gross income altogether, you receive the full tax benefit without needing to itemize deductions on Schedule A.
You must be at least 70½ years old on the date the distribution is completed.
Up to $108,000 per donor for tax year 2025 and $111,000 per donor for tax year 2026. Married couples filing jointly can each contribute up to the annual maximum from their respective IRAs.
No. Direct QCD transfers can only be made from IRAs—including Traditional IRAs, inherited IRAs, and inactive SEP or SIMPLE IRAs (where no employer contributions were made in the plan year). Employer-sponsored plans like 401(k)s or 403(b)s do not qualify directly. However, if eligible, you can roll over funds from an employer plan into a Traditional IRA first and then execute a QCD.
The transfer must be completed by December 31 of the tax year in question. Because custodians often issue printed checks that require postal mailing and processing time, we recommend requesting your distribution well before year-end to ensure the funds are cleared in time.
No. IRS rules strictly forbid donors from receiving any tangible benefit, goods, or services in exchange for a QCD.
No. Under federal tax law, QCDs cannot be transferred to Donor-Advised Funds (DAFs), private foundations, or supporting organizations. Your distribution must be made directly to an eligible 501(c)(3) public charity, such as the National Museum and Center for Service.
Under IRS guidelines, the first funds distributed from your IRA in a calendar year automatically count toward your Required Minimum Distribution (RMD). If you take a personal taxable cash withdrawal before making your gift, that withdrawal is credited toward your RMD first.
The National Museum and Center for Service (NMCFS) is not a financial advisor, tax advisor, or legal counsel. The information provided on this page is for general educational and informational purposes only and does not constitute formal tax, legal, or financial advice. Because individual tax situations vary, we strongly recommend consulting with your personal financial advisor, CPA, or tax professional to confirm your eligibility and evaluate the specific benefits of a Qualified Charitable Distribution for your overall financial plan.