Turn an IRA into a lasting legacy: Establishing a fund with a QCD

If you’re age 70½ or older, a Qualified Charitable Distribution (QCD) allows you to give directly from your IRA to charity. While many donors use QCDs to support organizations they already love, this annual gift can also be an opportunity to think more broadly about the impact you want to create in the years ahead.

A QCD can do more than fulfill a charitable goal today. It can help you establish a giving strategy that reflects your values, supports the causes you care about, and creates a lasting legacy for future generations.

Designated funds: Continue supporting the organizations you love

Many people have charities that have shaped their lives for decades. Perhaps you’ve faithfully supported your house of worship, an arts organization, a food pantry, an animal welfare group, or another nonprofit close to your heart.

A designated fund allows you to create a permanent source of support for one or more organizations that matter most to you. Rather than making gifts one year at a time, you can establish a charitable legacy that continues benefiting those organizations well into the future.

Field of interest funds: Invest in the causes that matter most

Sometimes it’s the issue, rather than a specific organization, that inspires your generosity.

A field of interest fund allows you to focus your philanthropy on causes you care deeply about, such as education, affordable housing, environmental stewardship, the arts, health, or services for older adults.

As community needs evolve over time, the Community Foundation can identify the organizations best positioned to make a difference in those areas. This allows your commitment to a cause to endure, even as the landscape changes.

Support Greater Atlanta for generations to come

Some donors choose to direct charitable resources to Community Foundation for Greater Atlanta’s discretionary grantmaking efforts, allowing us to respond to pressing community needs and invest in opportunities that strengthen the region over time.

For those who have built a life, family, career, or business here, this can be a powerful way to give back to the region and help strengthen Greater Atlanta for generations.

More QCD opportunities you should know about

Many people associate Qualified Charitable Distributions with Required Minimum Distributions (RMDs), but QCD eligibility actually begins earlier.

You can generally begin making QCDs at age 70½, even before you’re required to take RMDs. In 2026, individuals can direct up to $111,000 from an IRA to qualified charities through a QCD.

There is also a one-time opportunity under SECURE 2.0 that allows eligible IRA owners to make a QCD to certain charitable gift arrangements. In 2026, that option is available for up to $55,000, subject to specific requirements.

For donors interested in combining charitable giving with income planning, these strategies may be worth exploring with a financial or tax advisor.

Start a bigger conversation about giving

A QCD may begin as a practical way to make a charitable gift, but it can also be an opportunity to reflect on the legacy you want to leave.

What organizations have been most meaningful in your life? What causes would you like to champion for future generations? How do you hope your generosity will strengthen the community long after you’re gone?

The Community Foundation for Greater Atlanta can help you explore charitable giving options that align with your values, your goals, and the impact you want to make.