Make an Impact Today

The Qualified Charitable Distribution (QCD) is a terrific way to make a tax-free gift to Brigham and Women’s Hospital using your qualified retirement plan.

How Do I Qualify?

  • You must be 70½ years old or older at the time of the gift
  • Gifts must go directly from your IRA to the Brigham
  • Gifts must come from a traditional IRA account
  • Gifts cannot exceed $100,000 per donor per year (married couples can give $200,000)

Benefits of a QCD

  • If you don’t itemize, a QCD offers all the benefits of an income tax charitable deduction—your gift to the Brigham is tax-free
  • Gifts can satisfy your RMD (if you are age 73 or older and required to take withdrawals from your IRA) without increasing your income taxes
  • There is no charitable deduction but you will not pay taxes on your QCD withdrawal when gifted to the Brigham
  • You may direct your gift to a hospital program or area of your choice
  • It is a wonderful way to create an immediate impact in the lives of patients and their families

Your IRA administrator can help you make a qualified charitable distribution from your IRA. Contact your financial plan administrator to complete the necessary forms and comply with the procedures required to initiate a transfer directly to charity. Oftentimes, these forms can be completed online.

For more information, please review our Frequently Asked Questions or contact Kelly Gallagher, director of leadership giving, at or 617 352 2562.