Overview:

• You must be 70 ½ or older when the transfer is made.
• The transfer must go directly from your IRA administrator to the Rocky Mountain
Center for Peace and Justice.
• The gift counts toward your IRA required minimum distribution.
• The distribution is not reported as income, so there is no adverse income tax effect.
• Rollover gifts are limited to $100,000 per taxpayer per year. If married, and each
spouse has an IRA, then each may gift up to $100,000.
• Gifts must be made directly to the nonprofit organization, the RMPJC, not to a donor-
advised fund, charitable remainder trust, or charitable gift annuities.
Why do people donate using a QCD from their IRA?
• Those who DO NOT want to increase their adjusted gross income with the required
minimum distribution (RMD), which can increase taxable income.
• Donors who don’t need all or part of the RMD to maintain their lifestyle
• Those who would like to make a significant gift, but are faced with the percentage of
Adjusted Gross Income (AGI) limitation for charitable contributions. You may already
have exhausted the limitation on annual charitable deductions
• Donors who make annual gifts but DO NOT itemize, so they cannot use the charitable
income tax deduction
• Donors who wish to remove assets from their future taxable estate.

Remember, this sort of charitable gift is NOT income to you and, therefore, it is NOT tax-deductible. The gift does count toward your Required Minimum Distribution from your IRA. This is a great option for anyone who does not itemize charitable deductions and/or anyone who does not want to incur that additional RMD income.

 

Sample IRA Distribution Letter Instructions:

First, contact your IRA administrator and see if they have a form that you can use to make an IRA direct charitable gift request. If that is not available, here is a sample letter you can use to request a direct distribution from an IRA (Individual Retirement Account) to the RMPJC. (This sort of gift is only available to individuals who are over age 70 ½.) You may print the sample letter that follows and provide it to the financial institution that manages your Individual Retirement Account. Contact the Rocky Mountain Center for Peace and Justice and we will be happy to assist you with the your letter, or with a similar form from the financial institution that manages your IRA. Please consult your own legal and financial professionals before making this type of gift. The staff at the Rocky Mountain Center for Peace and Justice will be pleased to assist you with any
forms and details of the process, recognizing that we are not legal or financial professionals.

 

Example request letter to the financial institution that manages your IRA.

IRA Company Name and Address (Date)
RE: Request for charitable distribution from my Individual Retirement Account for the
2025 Tax Year
Dear IRA Custodian:

Please accept this letter as my request to make a direct charitable distribution from my
Individual Retirement Account, Account #____________________________ .
Please issue a check in the amount of $_______________ payable to the following charitable
organization at the following address:
Rocky Mountain Center for Peace and Justice (RMPJC)
Tax-exempt number 74-2302470
P.O. Box 1156
Boulder, Colorado 80306
In your transmittal to the RMPJC, please communicate my name and address as the donor of
record in connection with this transfer. Also, please indicate that the purpose of the gift is for
general support.
Please copy me on your transmittal.
It is my intention to have this transfer be a Qualified Charitable Distribution (QCD) that will
qualify for exclusion from my taxable income during the 2025 tax year. This QCD will fulfill part

or all of my Required Minimum Distribution for this year. Therefore, it is imperative this
distribution be postmarked no later than December 31, 2025.
If you have any questions or need to contact me, I can be reached at . Thank you for your
assistance and prompt attention to this matter.

Sincerely,
Plan Owner
Signature
Print Name
Home Address
City, State, Zip Code

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Disclaimer: We are sharing this for informational purposes only.  It is not legal or tax advice and should not be relied upon as such.  Everyone’s financial and philanthropic goals are different.  You are never obligated to make a gift.  Please consult your own legal and financial professionals before making legacy gifts.