Give from your IRA: qualified charitable distributions
A direct transfer from your IRA to Wounded Warriors is excluded from your income and can satisfy your required minimum distribution. Here is how it works, the 2026 limit, the December 31 rule, and a letter you can send your custodian today.
on the day the transfer is made, from a traditional or inherited IRA.
Indexed each year. Source: IRS Publication 590-B, 2026 QCD adjustment worksheet.
Many custodians want the request by early December. Start in November.
Not a deduction — the amount is never counted as income, and it can satisfy an RMD.
What a qualified charitable distribution is
A QCD is a gift your IRA custodian sends directly to a qualifying charity. Because the money never passes through you, it is excluded from your gross income — which can lower the tax on Social Security benefits and Medicare premiums — and it counts toward your required minimum distribution for the year. The rules are in IRS Publication 590-B: you must be at least 70½ when the distribution is made, the transfer must go trustee-to-charity, and the annual exclusion is $111,000 per person for 2026. Spouses with their own IRAs each have their own limit.
How to make one
- Ask your custodian for its QCD form, or send the letter below. Most large custodians have a one-page form.
- Name the charity exactly: Wounded Warriors, at the mailing address in the identity block below. The custodian will also ask for the tax ID, which is on the letter and in the block.
- Choose the amount (up to the annual limit) and whether the check goes to us directly or to you for forwarding. Direct is simpler and avoids questions later.
- Tell us it is coming — custodian checks often arrive without your name. Email info@warriorsfund.org with your name, the custodian and the amount so we can match the gift and send your written acknowledgment.
- Keep the acknowledgment with your tax records and report the QCD on your return. Confirm the reporting with your tax adviser.
Custodian letter generator
Fill in the fields and the letter updates as you type. Nothing you enter is sent to us or stored — the letter is built in your browser. Print it, download it as text, or copy it into your custodian's secure message center.
For your custodian's form
- Legal name
- Wounded Warriors
- Tax ID (EIN)
- 86-1336741
- Tax status
- 501(c)(3) public charity
- Mailing address
- 1790 Hughes Landing Blvd, Ste 400
The Woodlands, TX 77380 - Contact
- info@warriorsfund.org
Questions
What is a qualified charitable distribution (QCD)?
A QCD is a transfer made directly by your IRA trustee or custodian to a qualifying charity. If you are at least 70½ on the day of the transfer, the amount is excluded from your gross income instead of being taxed as a withdrawal, and it can count toward a required minimum distribution. Source: IRS Publication 590-B (https://www.irs.gov/publications/p590b).
How much can I give as a QCD in 2026?
IRS Publication 590-B sets the 2026 annual exclusion at $111,000 per person; the figure is indexed each year. Spouses with their own IRAs each have their own limit. Confirm the current figure with your tax adviser.
When does the money have to move?
To count for a tax year, the distribution must leave your IRA by Thursday, December 31 of that year. Many custodians ask for QCD requests by early December, so start in November if you can. If you write the check yourself from an IRA checkbook, it counts when the charity deposits it — mail it early.
Do I get a charitable deduction too?
No. A QCD is excluded from income rather than deducted, so you do not also claim it as an itemized deduction. You still need a written acknowledgment from the charity for your records; Wounded Warriors sends one on request. Confirm the reporting with your tax adviser.
Which accounts qualify?
QCDs come from an IRA (including an inherited IRA if you, the beneficiary, are 70½ or older). Ongoing SEP and SIMPLE IRAs, 401(k)s and other workplace plans do not qualify directly; ask your adviser about moving funds to an IRA first.
What does the custodian letter on this page do?
It fills a printable request letter to your IRA custodian with your details and the charity's legal name, tax ID and mailing address, so the transfer is made directly to Wounded Warriors. It is created in your browser; nothing you type is sent to us or saved. Your custodian may also have its own one-page QCD form — use whichever it prefers.
Not tax advice. This page is general information, not tax or legal advice. Wounded Warriors does not provide tax advice — confirm your own situation with your tax adviser or IRA custodian before you act. The figures above come from IRS Publication 590-B as published at irs.gov/publications/p590b.