Qualified Charitable Distributions 2025. Qualified charitable distributions are direct transfers from an ira to qualified charities. Seniors who must take withdrawals from their iras may be able to benefit from a special tax provision for qualified charitable distributions (qcds).
But this strategy works only if. As a result, far fewer taxpayers will itemize deductions on their tax returns, and some people may be disappointed that they no longer benefit from writing off their donations.