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Index/Topics/IRA Gifts

IRA Gifts

The treatment of IRA gifts as QCDs and the requirements for acknowledging them.

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Feb 1, 2026

What exact language should a charity include in an acknowledgment to meet §170(f)(8) for a QCD?

A charity’s contemporaneous written acknowledgment for a qualified charitable distribution () must clearly identify the donor, date, amount and—critically—state whether any goods or services were prov...

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