IRA Giving

Make a Tax-Efficient Gift from Your IRA 

Support Wisconsin conservation through a Qualified Charitable Distribution

Age 70½ or older? You may be able to make a tax-efficient gift directly from your IRA to support the Natural Resources Foundation of Wisconsin (NRF). Giving in this way, is a popular and growing option for those who want to support NRF and support our over forty years of experience in protecting Wisconsin’s lands, waters and wildlife.

A Qualified Charitable Distribution (QCD) allows an eligible IRA owner to make a charitable gift directly from an IRA to a qualified charitable organization such as NRF.

• A QCD may provide important tax benefits. The distribution can generally be excluded from federal taxable income when IRS requirements are met. If you are required to take Required Minimum Distributions (RMDs), a QCD can also generally count toward your RMD for the year.
• QCD rules are specific to each individual’s circumstances. Please consult your tax, financial, or legal adviser to determine whether a QCD is appropriate for you.
• Consult IRS guidelines for your specific requirements, but generally people aged 70½ meet Qualified Charitable Deduction (QCD) eligibility. People aged 73 are generally the Required Minimum Distribution (RMD) starting age.

Steps to give to NRF through a QCD:

1. Consult your tax, financial, or legal adviser to determine whether a QCD is appropriate for you.
2. Contact a NRF staff member to advise on the impact area of your gift.
3. Initiate the transfer with your provider directly to NRF.

What is a Qualified Charitable Distribution?

A Qualified Charitable Distribution (QCD) is a charitable distribution made directly from an eligible IRA to a qualified charitable organization.

• You must generally be at least age 70½ when the distribution is made. You do not have to be taking Required Minimum Distributions to make a QCD.
• Once you are subject to RMD requirements, however, a QCD can generally count toward your RMD for the year.
• The age requirement for a QCD is different from the age at which you generally must begin taking RMDs.

Eligible Retirement Accounts

Is your retirement fund a good fit for QCD? Please consult your tax, financial, or legal adviser to determine whether a QCD is appropriate for you. Employer-sponsored retirement plans are generally not eligible to make a direct QCD (such as 401(k), 403(b), and 457(b) plans). Consult your financial or tax adviser about your circumstances.

QCDs can generally be made from:

• Traditional IRAs
• Rollover IRAs
• Inherited IRAs
• Certain SEP and SIMPLE IRAs that are not ongoing plans for the year of the distribution

Direct Transfer

The funds must be transferred directly from your IRA custodian to NRF.

If you receive the distribution yourself and subsequently write a check to NRF, the distribution generally does not qualify as a QCD and may instead be included in your taxable income.

Annual Limit

For 2026, an individual may generally exclude up to $111,000 in QCDs from federal taxable income. The limit is adjusted for inflation and may change in future years. Each spouse has a separate annual QCD limit based on his or her own eligible IRA.

Required Minimum Distributions (RMDs)

A Required Minimum Distribution (RMD) is the minimum amount the IRS generally requires an individual to withdraw each year from certain retirement accounts after reaching the applicable RMD age.

• The amount of an RMD is generally calculated using the account balance and an IRS life-expectancy factor.
• A QCD can generally satisfy some or all of an individual’s RMD for the year.
• Importantly, you do not have to wait until you are required to take RMDs to make a QCD. QCD eligibility begins at age 70½.

QCD Gift Guidelines

If you are considering a QCD gift to NRF:

• You must generally be at least 70½ when the distribution is made.
• The gift must be made directly from an eligible IRA to NRF.
• The distribution generally must be completed by December 31 to qualify for that year’s tax.

What are the advantages of making an IRA Charitable Rollover Gift?

• You can count your gift towards your annual required minimum distribution.
• Your distribution is not recognized as income on your federal income tax return. Note: you cannot take a federal income tax charitable deduction for your gift.
• Under current federal tax laws, keeping your IRA distribution out of your adjusted gross income may save you taxes.
• The transfer process is quick and requires minimal paperwork.

Cautions

Employer-sponsored retirement plans, such as SEP IRAs, SIMPLE IRAs, 401(k)s, and 403(b)s are generally not eligible for the IRA Charitable Rollover. Some states may determine that IRA Charitable Rollover gifts are includable as income for state and local tax purposes.

How to Make Your Gift

BY CHECK
Instruct your IRA administrator to mail a check directly to NRF (payable to NRF) to:

Natural Resources Foundation of Wisconsin
Attn: David Clutter, Executive Director
211 S Paterson Street, Suite 100
Madison, WI 53703-4530

Please make sure that your administrator encloses a letter along with your check stating: your name; the purpose of your gift (e.g. Conservation Circle); and notes that it is a qualified charitable distribution from your IRA. This information can also be stated in the memo line of your check.

Download a Sample Letter Here

BY CASH WIRE
If your IRA administrator prefers to make a cash wire transfer from your retirement account to NRF, please fill out the wire transfer letter and ask him/her to contact David Clutter at: David.Clutter@wisconservation.org or (608-409-3120)

BY SECURITIES TRANSFER

DTC Participant Number: 2663
Agent Internal Account #: 20075-D
Interested Party AC # 1: NRF of WI 882292401

If you are transferring a mutual fund to the Natural Resources Foundation, please contact us at (866) 734-1485 or Info@WisConservation.org so we can secure the appropriate account number specific to your mutual fund from TIAA.

For questions, please contact:

Tim Ringkamp
Institutional Trust Administrator
TIAA, FSB
TIAA Financial Services
211 North Broadway, Ste. 1000
St. Louis, MO 63102-2733
Tel: 314-244-5125
Fax: 314-244-5199
TRingkamp@tiaa.org

The Natural Resources Foundation of Wisconsin does not provide legal or tax advice. Please consult your own legal and tax advisors in connection with gift and planning matters.