What is a qualified charitable distribution from an IRA and who should use one?

A qualified charitable distribution (QCD) lets someone age 70½ or older send money directly from a traditional IRA to a qualified charity, up to $108,000 in 2025, without it counting as taxable income. If you're 73 or older, a QCD also counts toward your required minimum distribution (RMD). This beats donating cash and deducting it, because the QCD lowers your adjusted gross income itself, which can reduce Medicare IRMAA surcharges, the taxable portion of Social Security, and other AGI-based thresholds, and it helps even if you take the standard deduction. The money must go straight from the IRA custodian to the charity, never through your hands. Donor-advised funds and private foundations don't qualify. See wealthserene.com/tools/rmd-calculator to plan your distributions.