Giving Through Your IRA
You may be able to make a gift directly from your IRA and reduce your taxable income.
Individuals aged 70½ or older can contribute up to $111,000 (for 2026, adjusted for inflation from $105,000 in 2025) each year from their IRA directly to a qualified charity and avoid paying federal income taxes on the distribution. This is known as a Qualified Charitable Distribution (QCD).
Tax Impact: The funds transferred directly from the IRA to the charity are not included in your gross income, meaning you avoid taxes on the distribution.
Eligible Age: You must be at least 70½ years old at the time the distribution is made.
Contribution Limit: The annual limit is $111,000 per individual ($222,000 for married couples, assuming each spouse has their own IRA and contributes the maximum).
Required Minimum Distributions (RMDs): If you are required to take RMDs (starting at age 73), a QCD can satisfy all or part of your RMD amount.
Direct Transfer Requirement: The funds must be transferred directly from the IRA custodian to the charity. If the funds are paid to you first, the distribution will be taxed.
Eligible Charities: Most 501(c)(3) organizations are eligible, but donations to donor-advised funds and private foundations do not qualify. State Forests Trust of Oregon is a qualifying charitable organization.
Eligible Accounts: Traditional IRAs, Inherited IRAs, Rollover IRAs, and inactive SEP or SIMPLE IRAs.
To facilitate a gift, notify your IRA plan custodian of your intent to make a QCD the State Forests Trust of Oregon. Transfer distributions directly to the State Forest Land Trust to remain exempt from federal income taxes.
For best results, it’s helpful to notify us that your gift is being made as a Qualified Charitable Distribution so that we may properly process and record your gift.
Disclaimer: It is always best to consult a tax professional before making significant financial decisions, especially regarding retirement accounts and donations.
CAUTION: Donors cannot receive any benefit for making a qualified distribution to a charity. So, for example, a QCD cannot be used to purchase something in a charity auction or purchase tickets for a charity golf tournament.
Making your annual donation to State Forests Trust of Oregon via a QCD may be a good strategy if:
You Are Subject to Required Minimum Distributions (RMDs)
You don’t need the income: If you are 73 or older (or 70½ to 72) and must take RMDs but don't need the money for living expenses, a QCD satisfies the RMD requirement without increasing your Adjusted Gross Income (AGI).
Avoiding higher taxes: By not including the RMD in your AGI, you avoid the higher income tax bill that usually accompanies mandatory withdrawals
You Are Doing High-Volume Charitable Giving
Exceeding deduction limits: Charitable gifts are typically capped at 20% to 60% of AGI. A QCD allows you to give more than that, as the funds are excluded from income entirely.
Supporting causes tax-efficiently: If you already donate to charities, it is more efficient to do it through a QCD than with cash, as it lowers your taxable income rather than just providing an itemized deduction.
You Want to Lower Your Taxable Income (AGI)
Reducing Medicare premiums (IRMAA): A lower AGI can help you stay below income thresholds that trigger higher Medicare Part B and Part D premiums, known as the Income-Related Monthly Adjustment Amount (IRMAA).
Preventing tax deduction phaseouts: Lowering your AGI can help you avoid losing eligibility for other tax credits and deductions.
Offsetting high-income events: A QCD can help offset a spike in income, such as from a Roth IRA conversion or a large capital gain
You can also save on taxes by listing the State Forests Trust of Oregon as a beneficiary of your IRA. Learn more here.
If you would like to learn more about giving to the State Forests Trust of Oregon through your IRA, please contact our Executive Director Virginia Ohler at virginia.ohler@stateforeststrust.org.
Please consult your financial planner or tax advisor for specific guidance on your situation.
Legal Name: State Forests Trust of Oregon
Address: PO Box 15036 Salem, OR 97309
Federal Tax ID Number 93-1261279