[et_pb_section fb_built=”1″ admin_label=”Section” module_class=”sub-head” _builder_version=”4.16″ background_image=”https:\/\/www.wisconservation.org\/wp-content\/uploads\/2019\/12\/19067170231_6e04df9103_o.jpg” background_position=”top_center” min_height=”400px” top_divider_flip=”vertical” top_divider_arrangement=”above_content” bottom_divider_style=”curve” bottom_divider_color=”#FFFFFF” bottom_divider_height=”80px” bottom_divider_flip=”vertical” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Section” _builder_version=”4.16″ custom_padding=”||||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text module_class=”sub-h1″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
73 years young or older? You may be a candidate to support the conservation causes you care about through a Required Minimum Distribution (RMD) or Qualified Charitable Deduction (QCD). The Secure 2.0 Act of 2022 allows individuals over the age of 73 to donate directly from their retirement accounts. <\/span><\/p>\n Many companies provide easy online options. If you have a 401(k), 403(b), 457 plans, SEP IRA or SIMPLE IRAs, you may be eligible for a tax benefit by directing your annual withdrawals to support the Cherish Wisconsin Outdoors Fund. <\/span><\/p>\n Check with your tax professional on how the SECURE 2.0 Act of 2022 affects your own situation.\u00a0<\/span>Learn more here.<\/a><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”https:\/\/www.wisconservation.org\/wp-content\/uploads\/2025\/12\/NRF-QCD-RMD-Sample-Language-12.22.2025.pdf” button_text=”SAMPLE LETTER” button_alignment=”center” _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” url_new_window=”on” sticky_enabled=”0″][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n A Qualified Charitable Distribution (QCD) is a tax-efficient way for individuals age 70\u00bd or older to donate directly from their Individual Retirement Arrangement (IRA) to a qualified charity.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n Age Requirement:<\/strong> Check with the current IRS guidelines, most individuals will be eligible when they turn 73.<\/p>\n Eligible Accounts:<\/strong> QCDs can be made from traditional, rollover, or inherited IRAs. SEP and SIMPLE IRAs are also eligible if they are inactive (no contributions being made). Employer-sponsored plans (like 401(k)s or 403(b)s) are not eligible.<\/p>\n Direct Transfer:<\/strong> The funds must be transferred directly from your IRA custodian to the qualified charitable organization. Money distributed to you first and then donated does not count as a QCD.<\/p>\n Annual Limit:<\/strong> The maximum annual exclusion for QCDs is $108,000 per person for 2025. This limit is indexed for inflation. For married couples, each spouse can make a QCD of up to this amount from their own IRA.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n The Secure Act of 2022 defines RMD guidelines for how individual must begin to spend down their retirement accounts, such as IRAs, 401(k)s and 403(b)s. The amount of these distributions is determined by a specific calculation that considers the persons age and the total balance of the account.<\/p>\n Generally, the older the person the larger these distributions are required by the IRS, to encourage that the account is as close to $0 as possible upon death. These guidelines have changed over time, check with current IRS guidelines to make sure you are eligible.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”33px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.5″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n <\/p>\n 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.\u00a0Some states may determine that IRA Charitable Rollover gifts are includable as income for state and local tax purposes.<\/p>\n <\/p>\n BY CHECK<\/strong> Natural Resources Foundation of Wisconsin Please make sure that your administrator encloses a letter along with your check stating: your name; the purpose of your gift (e.g. Conservation Steward Society); 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.<\/p>\n Download a Sample Letter Here<\/a><\/p>\n <\/strong><\/p>\n BY CASH WIRE<\/strong> <\/strong><\/p>\n BY SECURITIES TRANSFER<\/strong><\/p>\n DTC Participant Number: 2663 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.<\/p>\n Tim Ringkamp <\/strong><\/em><\/p>\n 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.<\/strong><\/em><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Section” _builder_version=”4.16″ background_color=”#E0E9ED” width=”80%” module_alignment=”center” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_team_member name=”CHRIS OTT” position=”Major Gift Officer” image_url=”https:\/\/www.wisconservation.org\/wp-content\/uploads\/2025\/09\/Chris-headshot.jpg” _builder_version=”4.27.4″ _module_preset=”default” global_module=”36460″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n (608) 409-3112 Chris Ott (he\/him)<\/em> provides NRF donors with a direct connection to opportunities that impact our shared mission.<\/p>\n [\/et_pb_team_member][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_team_member name=”BEN STRAND, CFRE” position=”Director of Philanthropy” image_url=”https:\/\/www.wisconservation.org\/wp-content\/uploads\/2024\/08\/Staff-headshot-website-template-12.jpg” _builder_version=”4.27.0″ _module_preset=”default” global_module=”32879″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n (608) 409-3133 Ben Strand, CFRE (he\/him)<\/em> works with members and donors to connect their philanthropic goals with the mission and values of the Natural Resources Foundation.<\/p>\n <\/p>\n [\/et_pb_team_member][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Read More<\/a><\/p>\n Read More<\/a>","protected":false},"author":11,"featured_media":0,"parent":274,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-9345","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nWhat is a Qualified Charitable Distribution?<\/h2>\n
Key IRS Guidelines for QCDs<\/h2>\n
Required Minimum Distribution (RMD)<\/h2>\n
Gift Parameters<\/h2>\n
\n
What are the advantages of making an IRA Charitable Rollover Gift?<\/h2>\n
\n
Cautions<\/h2>\n
How to Make Your Gift<\/h2>\n
Instruct your IRA administrator to mail a check directly to NRF (payable to NRF) to:<\/p>\n
Attn: David Clutter, Executive Director
211 S Paterson Street, Suite 100
Madison, WI 53703-4530<\/p>\n
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)<\/p>\n
Agent Internal Account #: 20075-D
Interested Party AC # 1: NRF of WI 882292401<\/p>\n<\/h2>\n
For questions, please contact:<\/h2>\n
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<\/p>\n
Chris.Ott@WisConservation.org<\/p>\n
Ben.Strand@WisConservation.org<\/a><\/p>\n