Making an IRA Qualified Charitable Distribution (QCD) in 2021

Making an IRA Qualified Charitable Distribution (QCD) in 2021 The Cares Act suspension of required minimum distribution (RMD) has not been extended into 2021. If you are 70 ½ and older, you can donate up to $100,000 in IRA assets directly to the Community Foundation without taking the distribution into taxable income. Remember, the new RMD