Qualified Charitable Distribution
Tax-Smart Giving · 2026
Turn Your IRA Into Impact
Support MacDonald Training Center with a Qualified Charitable Distribution
For donors age 70½ and older · Up to $111,000 per person in 2026
Your gift never enters taxable income – and can satisfy your RMD. Direct from your IRA to MTC. No itemizing required.
What Is a QCD?
A Qualified Charitable Distribution (QCD) is a direct transfer from your IRA to a qualified public charity such as MacDonald Training Center. The amount is excluded from your taxable income. If you are 73 or older, a QCD can also count toward your Required Minimum Distribution – without raising your AGI, Medicare premiums, or the tax on Social Security benefits.
Who Should Consider a QCD
Anyone age 70½ or older with a traditional, inherited, or inactive SEP/SIMPLE IRA who wants to support people with disabilities – especially donors who take the standard deduction or do not need their RMD for living expenses
How It Works
- You must be 70½ or older on the date of the gift.
- Ask your IRA custodian to send a check payable to MacDonald Training Center, Inc.
- Do not take the withdrawal yourself first – it must go directly to MTC.
- Eligible accounts: traditional, inherited, and inactive SEP/SIMPLE IRAs (not 401(k)s).
- 2026 limit: $111,000 per person. Spouses may each give from their own IRA.
Why a QCD Helps MTC – And You
- 100% of your contribution supports the life-changing programs and services of MacDonald Training Center.
- You exclude the gift from taxable income even if you take the standard deduction.
- Satisfies all or part of your RMD without increasing AGI.
- May help avoid higher Medicare IRMAA surcharges.
- Lets many donors give more than they could from after-tax cash.
Ready to Start? Let’s Talk.
Contact: Daniel Berman, Sr. Director of Development
Call: 813-997-1081
Email: dberman@macdonaldcenter.org
Please notify us so we can thank you.
Not legal, tax, or financial advice – check with your advisor.
MacDonald Training Center 5420 West Cypress Street, Tampa, FL
MacDonaldCenter.org
MTC is a 501(c)(3) public charity. QCDs cannot be directed to a donor-advised fund. This flyer is educational and is not tax, legal, or financial advice. Please consult your IRA custodian and tax advisor before initiating a QCD.
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Thank you for uniting with us to make a difference in the lives of people with disabilities. Because of you, MacDonald Training Center (MTC) can continue to create opportunities and build brighter futures.
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