Smart Giving Guide

A qualified charitable distribution (QCD) allows individuals with an annual required minimum distribution to transfer funds from their IRA to a charitable institution, such as The Relatives. A contribution to The Relatives is an easy and convenient way to make a tax-free gift from one of your major assets. It can be excluded from your gross income and counts towards your required minimum distribution.

For contributions to qualify, transfers must go directly from your IRA to The Relatives. Your total IRA contribution(s) in one year cannot exceed $100,000, and no goods or services may be received for the gift.

Please note: For a QCD to count towards the current year’s required minimum distribution (RMD), the funds must come out of your IRA by your RMD deadline, which is generally December 31 each year.

Did you know?

Human beneficiaries of traditional IRAs are taxed on the funds they inherit from an IRA. However, nonprofit organizations, such as The Relatives, are not taxed on beneficiary distributions from an IRA. Consider leaving your IRA to a charity like The Relatives and other assets to your loved ones instead.

The Relatives accepts donations through donor-advised funds (DAF). Pledges to The Relatives are legally non-binding, so DAF distributions may go toward a pledge with The Relatives. Please notify us if you make a DAF gift, in case the sponsoring organization does not share your information. If you don’t have a DAF account and would like to learn more about creating one, we can connect you with resources that can guide a conversation with your financial planner.

If you’d like to donate a gift of stock, provide the info below to your broker or financial advisor:

Alexander Youth Network
Broker: Luke Abernethy
Wells Fargo DTC Number: 0141
Account Number: 66993222
Note with Gift: For The Relatives

Please note: Per our current financial practices, we will instruct our broker to sell you donated shares upon receipt of the gift. If you need assistance making the transfer, please contact your broker.

We would be honored if you joined the 1974 Society and included The Relatives in your will or estate plan. Please notify Casey Field, Director of Philanthropy (cfield@therelatives.org), if you choose to include us in your will or estate plan.

Starting in 2026, new federal rules under the new tax legislation (OBBBA, P.L. 119-21) will change how charitable deductions work:

• Deduction Floor for Itemizers: Only the portion of your gifts above 0.5% of your adjusted gross income (AGI) will be eligible for a deduction.
• Cap for Higher-Income Donors: Itemized deductions will be limited to 35% for higher-income taxpayers.
• *NEW* Opportunity for Nonitemizers: Beginning in 2026, even if you don’t itemize, you can deduct up to $1,000 (or $2,000 for couples) for cash gifts to nonprofit organizations like The Relatives.

This means gifts made in 2025 are fully deductible under current rules—without the new floor or caps. Many donors are choosing to “bunch” contributions or use donor-advised funds now to maximize their tax benefit.

Here’s What That Looks Like For Itemizers:

• A $50,000 gift to The Relatives on an $800,000 AGI this year could save about $18,500 in taxes. Next year, that savings drops to $16,100.
• A $1,000 annual gift to The Relatives on a $200,000 AGI is fully deductible today—but not in 2026.