Which charities explicitly publish QCD acceptance instructions and sample acknowledgment letters?
Executive summary
A clear set of charities and institutions publish explicit Qualified Charitable Distribution (QCD) acceptance instructions and sample acknowledgment letters: the Church of Jesus Christ of Latter-day Saints provides agency acknowledgement timing and wording [1], the American Red Cross posts an editable IRA QCD form that confirms date, amount and that no goods were received [2], and several universities and foundations publish sample QCD letters donors can use or expect to receive (Brown University, Russell Sage College, Cooper Foundation) [3] [4] [5]. Industry vendors and guides—AAUW-Colorado, Covenant Trust, Virtuous, and Little Green Light—also publish templates or instructions for documenting QCDs, reflecting a mix of charity‑published templates and third‑party examples charities can mirror [6] [7] [8] [9].
1. Major national charities that publish QCD forms and acknowledgement templates
The American Red Cross explicitly publishes an “IRA QUALIFIED CHARITABLE DISTRIBUTION (QCD) FORM” as an editable PDF and states that when it receives a QCD it will provide a written acknowledgement of the gift date and amount and that no goods or services were provided in return—language that tracks IRS requirements for QCD substantiation [2]. The Church of Jesus Christ’s Philanthropies site explains acceptance procedures for IRA QCDs and commits to emailing an “Agency Acknowledgement Letter” on the 5th of the month following the donation, a direct operational promise from a named charity headquarters [1].
2. Higher‑education and foundation examples with sample letters donors can use
Several colleges and foundations openly provide sample QCD letters or instructions for donors initiating IRA transfers: Brown University posts a “Sample IRA Distribution Letter” donors can adapt to instruct custodians and frame intent that a transfer be a QCD [3], Russell Sage College offers a downloadable “Sample Letter - Qualified Charitable Distribution” [4], and the Cooper Foundation hosts a downloadable “Sample Receipt for Gift from Donor’s IRA (QCD)” to document the donation [5].
3. Nonprofit guidance resources and service providers offering templates
Organizations that serve nonprofits or donors provide operational templates and step‑by‑step guidance that many charities adopt: Covenant Trust has a PDF “QCD-Receipt-Letter-Sample” that includes language acknowledging an IRA distribution and date [7], AAUW‑Colorado publishes a QCD information packet with a “sample letter to provide to your IRA administrator” and attaches donor-facing text [6], and Virtuous’s support documentation explains CRM handling and the need to document that QCD rules were followed when acknowledging such gifts [8]. Little Green Light’s blog details the required acknowledgement language (noting donors can’t receive benefits) and encourages nonprofits to provide the receipt language donors need [9].
4. Common gaps, variability, and donor experience reported in forums
Despite these published templates, donor forums reveal uneven practice: Bogleheads threads record that some charities supply full, IRS‑friendly acknowledgements while others omit required language, prompting donors to send cover letters asking for a contemporaneous written acknowledgement that states the amount, date, 501(c) status and that no goods or services were received [10] [11]. Legal and wealth advisors stress that failing to state “no goods or services were received” can imperil the QCD’s tax treatment, and caution that a contemporaneous written acknowledgement remains a legal requirement even when the IRA custodian sends funds directly [12].
5. Takeaway for donors and for charities seeking to publish acceptance language
A practical, evidence‑based checklist emerges from the sources: charities that explicitly publish QCD acceptance instructions include the Church of Jesus Christ’s Philanthropies (timing and agency acknowledgement) and the American Red Cross (editable QCD form), while universities, foundations and service providers such as Brown University, Russell Sage College, Cooper Foundation, Covenant Trust and AAUW‑Colorado offer sample letters and forms donors can use or expect to receive [1] [2] [3] [4] [5] [7] [6]. Where charities do not publish templates, donors often supply their own sample letters and insist on contemporaneous written acknowledgements per IRS rules; forums and advisors document that variability in practice means donors should confirm the exact wording before relying on a QCD for tax reporting [10] [11] [12].