Qualified Charitable Distribution (QCD)

A QCD is a direct transfer of funds from your IRA to a qualified charity. QCDs can count toward satisfying your required minimum distribution (RMD) for the year, help avoid taxes, and greatly advance our life-saving mission.

To qualify for a QCD:

  • You must be age 70½ or older at the time of the gift
  • The total amount can be up to $100,000 each year. (If you file taxes jointly, your spouse can also make a QCD from their own IRA within the same tax year for up to $100,000.)
  • For a QCD to count towards your RMD, the funds must be distributed by your RMD deadline, generally December 31

How to make a QCD:

  • Let your plan administrator know you would like to make a QCD to The ALS Association, Tax ID #13-3271855. Have the check mailed to: The ALS Association, Donation Processing Center, PO Box 37022, Boone, IA 50037. Request that your plan administrator include your first and last name and address in the documentation sent along with the check. Do so prior to December 31 to qualify as a QCD for the tax year.
  • Please contact us by phone at (888) 226-5185 or giftplanning@als.org when you direct the distribution, so we know to look for the check from your IRA administrator.

Advantages to QCDs instead of donations of cash or securities:

  • For tax-purposes, QCDs are not treated as income
  • Using the standard deduction, QCDs can be removed from the Adjusted Gross Income
  • QCDs are not subject to the charitable deduction income limits 

New in 2023: A QCD can now provide tax-free cash flow for life!

  • The new SECURE 2.0 Act allows IRA owners over age 70½ to use up to $50,000 of their QCD in a single tax year to create charitable gift annuities (CGAs) for a lifetime income stream. (If you file taxes jointly, your spouse can do the same, jointly funding a two-life annuity up to $100,000.)
  • This is a unique opportunity to donate to The ALS Association and provide yourself with a lifetime income stream while meeting your RMD for the year.
  • While you do receive tax-advantages from funding a CGA with a QCD instead of cash or stock, please note all gift annuity payments will be taxed as ordinary income and a charitable dedication will not apply.
  • Contact us to discuss this opportunity and learn how you, specifically, could benefit!


Your gift will directly impact people living with ALS and their families. For example:

  • $3,500 can fund a Quality-of-Life grant that can fund home modifications that help with accessibility
  • $10,000 can help support ALS Multidisciplinary Care Clinics, where patients can visit all of their healthcare professionals in one place, improving quality of life and helping them to live longer
  • $50,000 can fund one novel research project for one full year
  • $75,000 can fund one fellowship of a young ALS researcher, through the Milton Safenowitz Postdoctoral Fellowship Program for one year
Be sure to check with your financial advisor to determine whether this gift plan is right for you. This information is not meant as tax or legal advice.
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