Give to Africa from Your IRA: How a Qualified Charitable Distribution (QCD) Works

If you are 70½ or older, a qualified charitable distribution can be one of the most tax-efficient ways to give to Africa from your IRA. The money goes straight from your IRA to a charity, and it can count toward your required minimum distribution. This guide explains the 2026 QCD rules and how to direct your gift to a cause in Africa.

We'll show how a QCD works with GiveToAfrica, a registered 501(c)(3) nonprofit, EIN 27-3982730. You can name the cause your gift supports, and you'll receive a field report on what it achieved.

This guide is general information, not tax advice. Please check the details with your IRA custodian and your own tax adviser before making a QCD.

What is a qualified charitable distribution?

A qualified charitable distribution, or QCD, is a direct transfer from your traditional IRA to an eligible charity. Because the money goes straight to the charity, it is excluded from your taxable income.

In addition, a QCD can count toward your required minimum distribution (RMD) for the year. As a result, you can meet your RMD without increasing your taxable income.

Moreover, a QCD can help even if you don't itemize. Unlike a regular deduction, the exclusion applies whether you take the standard deduction or itemize. Therefore, many retirees find a QCD more valuable than writing a check.

The 2026 QCD rules at a glance

Here are the main rules for 2026. Your custodian and adviser can confirm how they apply to you.

Age: 70½ or older

You must be at least 70½ on the day the distribution is made. Note that this is younger than the RMD age, which is now 73 for many people. Consequently, you can start making QCDs a few years before your RMDs begin.

Limit: $111,000 per person in 2026

For 2026, the annual QCD limit is $111,000 per person (Charles Schwab). A married couple can each give up to that amount from their own IRAs. The limit is indexed for inflation each year.

Direct transfer only

The money must go directly from your IRA custodian to the charity. If the custodian pays you first and you then give it away, it is not a QCD. Therefore, always ask your custodian for a QCD, or use their charitable check-writing feature.

Eligible accounts

QCDs can be made from traditional IRAs and inherited IRAs, if you are 70½ or older. However, they generally cannot be made from active SEP or SIMPLE IRAs, or directly from a 401(k). If your savings are in a 401(k), ask your adviser about rolling some into an IRA first.

Eligible charities

A QCD must go to a qualifying public charity. It cannot go to a donor-advised fund, a supporting organisation or most private foundations. Before you instruct your custodian, contact us and we will confirm our eligibility and the details your custodian needs.

Why give to Africa with a QCD

A QCD lets you give from money that would otherwise be taxed. For example, if your RMD is $8,000 and you don't need all of it, a QCD of $2,000 reduces your taxable income by $2,000.

That $2,000 can then do a great deal. In our current budgets, it could fund small business grants for several women, or a year of secondary school through scholarships with money left over.

Furthermore, because every cause on our site shows its budget and targets, you can see exactly what your QCD will fund before you give. You can read how we work and why we send field reports.

Our Services: causes you can fund with a QCD

A QCD can support any of our 38 causes. Here are seven that retirees choose often.

Clean water for a village

A new drilled borehole serving about 500 people costs around $12,000 in our current budget. Smaller QCDs help build one, or repair existing pumps. For instance, $500 replaces a hand pump on an existing well through wells and boreholes.

Orphan care

Many retirees, especially grandparents, feel drawn to children raised by their own grandparents in Africa. Our orphan care cause supports these households with food, school costs and caseworker visits. A QCD of $1,000 provides many months of support.

Scholarships

A full year of secondary school costs about $1,100 through scholarships, and a term of boarding fees about $350. Consequently, a single annual QCD can put a student through school year after year.

Malaria prevention

Malaria remains one of the biggest killers of young children in Africa. Through malaria prevention, $500 equips a village health worker with test kits and treatment for a year, and $50 buys five bed nets.

Maternal and child health

Retired nurses, doctors and midwives often choose maternal and child health. For example, $2,500 equips a rural clinic's delivery room.

Emergency food aid

When harvests fail, emergency food aid feeds families through the hungry season. A QCD of $1,000 feeds 22 families for a month in our current budget.

Where most needed

If you prefer, you can let us direct your QCD to the cause furthest from its goal. Simply ask your custodian to note "where most needed", or tell us when you contact us. The field report will then show which cause your gift supported, and why it was chosen.

Step by step: how to give to Africa from your IRA

Here is the usual process for a QCD.

1. Contact us first. Email info@givetoafrica.net so we can confirm eligibility and details.
2. Contact your IRA custodian. Ask for a qualified charitable distribution to GiveToAfrica, EIN 27-3982730.
3. Name the cause. Ask the custodian to include a memo, such as "QCD – orphan care".
4. Tell us it is coming. Let us know the amount and custodian, so we can match it.
5. Keep our acknowledgement. We will send a written acknowledgement confirming the gift.

At tax time, your custodian will report the distribution on Form 1099-R. You or your preparer then show it as a QCD on your return.

Timing your QCD

Timing matters with QCDs. First, the distribution must leave your IRA by December 31 to count for that tax year. Second, custodians get busy in December, and mailed checks take time.

Therefore, we suggest starting your QCD by early December at the latest. Similarly, if you want your QCD to count toward your RMD, make it before you take the rest of your RMD for the year.

In addition, each cause has its own funding window, shown as a live countdown on its page. If you want your gift to reach a particular cause this round, give before that date.

A simple example of how a QCD can help

Here is a simplified example. Your own numbers will differ, so please check with your adviser.

Imagine a retiree whose required minimum distribution this year is $20,000. She doesn't need all of it to live on, and she takes the standard deduction. If she withdraws the full $20,000 and then gives $5,000 to charity by check, all $20,000 is added to her taxable income. Moreover, because she doesn't itemize, she may get little or no deduction for the check.

Instead, suppose she asks her custodian to send $5,000 directly to a charity as a QCD. In that case, only $15,000 of her RMD is added to her taxable income. The $5,000 still counts toward her RMD, and the charity receives the full amount.

Furthermore, a lower adjusted gross income can have knock-on benefits. For example, it may reduce how much of her Social Security is taxed, or keep her below Medicare premium thresholds. Consequently, a QCD can be worth more than its face value.

Common QCD mistakes to avoid

QCDs are simple, but a few mistakes can cost you the tax benefit. Here are the ones to watch for.

Taking the money yourself first

If your custodian pays the money to you, even for a day, it is a normal taxable distribution. Therefore, always ask for the check to be made out to the charity, or for a direct transfer.

Sending a QCD to a donor-advised fund

A QCD sent to a donor-advised fund does not qualify. Similarly, most private foundations and supporting organisations are not eligible. Always confirm eligibility with the charity first.

Waiting until late December

Custodians are busy in December, and the distribution must leave your IRA by December 31. Consequently, a request made on December 29 may not be completed in time.

Forgetting to report it on your return

Your Form 1099-R may not show that the distribution was a QCD. Therefore, tell your tax preparer, and keep our written acknowledgement with your records.

Receiving something in return

A QCD must be a pure gift. If you receive a benefit, such as event tickets, the distribution may not qualify. Our acknowledgement will confirm that you received nothing in return.

Making QCDs part of your yearly plan

Many retirees make a QCD every year, often at the same time as their RMD. For example, some ask their custodian to send a QCD each autumn to the same cause. As a result, a scholarship student can be supported year after year, or a clinic can plan its budget with confidence.

Similarly, some retirees split their QCD across several causes, such as clean water and education. If you do, simply let us know how you would like it divided. We will record each part against the cause you choose, and you will receive a field report on each.

QCD versus other ways to give

A QCD is not the only option. Here is how it compares.

QCD versus writing a check

If you write a check from your bank account, you can only deduct it if you itemize, or, from 2026, up to $1,000 ($2,000 for married couples) if you don't. By contrast, a QCD is excluded from income whether or not you itemize. Consequently, a QCD is often the better choice for retirees taking RMDs.

QCD versus a donor-advised fund

You cannot make a QCD into a donor-advised fund. However, you can use a DAF for other assets, such as appreciated stock. Read our guide to donating to Africa with a donor-advised fund.

QCD versus a bequest

A QCD gives now, so you can see the results in your lifetime. A bequest gives later, through your will. Many retirees do both. Read our guide to legacy and memorial gifts.

Who should give to Africa from an IRA?

A QCD suits some donors better than others. In general, it works best if several of these are true for you.

First, you are 70½ or older and have a traditional IRA. Second, you take the standard deduction, so a check would give you little tax benefit. Third, your RMD is larger than you need to live on. Finally, you already give to charity each year and would like the same gift to cost you less.

If that sounds like you, it is worth asking your adviser whether to give to Africa from your IRA rather than your bank account. On the other hand, if you are younger than 70½, a direct gift or a donor-advised fund may suit you better for now.

Either way, the cause is your choice. You can give to Africa from your IRA for clean water, schooling, health care or families, and follow the results in the same quarterly field report every donor receives.

Giving from your IRA across the United States

Retirees give QCDs from every state. Still, some regions stand out.

Florida and the Gulf Coast

From Naples and Sarasota to The Villages, Florida has many retirees taking RMDs. Consequently, QCDs are a common way to give there. Many Florida donors fund clean water and orphan care.

Arizona and the Southwest

Scottsdale, Tucson and Sun City have large retirement communities. Similarly, many retirees there understand drought first-hand, and often support drought resilience and water projects.

The Northeast and Midwest

In New England, New York, Pennsylvania and across the Midwest, many retirees have given through churches all their lives. As a result, many direct QCDs to faith community development and church ministries in Africa.

Retirees with family ties to Africa

In Houston, Atlanta, Washington, DC, and Minneapolis, many retirees were born in Africa or have family there. Therefore, QCDs often support the communities they come from, through causes such as school construction and medical clinics.

How to choose a charity for your QCD

Before you instruct your custodian, ask four questions. Is the charity a qualifying public charity? Will it honour the cause you name? Does it publish budgets and targets? Will it send a written acknowledgement and report results?

For a wider checklist, read how to choose a charity working in Africa. You can also check any charity's registration in the IRS Tax Exempt Organization Search.

Contact GiveToAfrica about a QCD

We are happy to help you and your custodian. Email info@givetoafrica.net, use our contact form, or tap the WhatsApp button on this page. We reply within two working days. See our privacy policy for how we handle your details.

Frequently asked questions

Can I give to Africa from my IRA?

If you are 70½ or older, you may be able to make a qualified charitable distribution from your IRA to an eligible US charity that works in Africa. Contact us first so we can confirm eligibility and details.

What is the QCD limit for 2026?

The 2026 limit is $111,000 per person. A married couple can each give up to that amount from their own IRAs.

Does a QCD count toward my required minimum distribution?

Yes. A QCD can count toward your RMD for the year, and it is excluded from your taxable income.

Can I make a QCD to a donor-advised fund?

No. QCDs cannot go to donor-advised funds, supporting organisations or most private foundations. They must go directly to an eligible public charity.

How do I tell GiveToAfrica which cause my QCD is for?

Ask your custodian to include a memo naming the cause, such as "QCD – scholarships", and email us so we can match the gift. We will record it against that cause.

Ready to give to Africa from your IRA?

A QCD can turn a required distribution into clean water, meals or schooling. Contact our team to get started, or browse all 38 causes to choose where your gift should go. If you're not yet 70½, you can give directly today.