THE IRA-QCD ROLLOVER GIFTS TO CHARITY

Permanent law makes it possible for individuals age 70 ½ and older to make direct gifts to charity from their IRA accounts that do not have to be reported as income, AND that count towards their RMD’s (Required Minimum Distribution). Called a “Qualified Charitable Distribution, or QCD”, this provision is very popular with seniors who would like to make gifts to charity, but don’t want to increase taxable income.

It’s an excellent plan for itemizers and non-itemizers alike, since the QCD is not reported as a taxable distribution. QCD gifts must go to “public charities”. Under IRS rules a QCD can NOT go into a donor advised fund (DAF). Options United can accept QCD gifts.

There are several ways to make a direct IRA-QCD rollover gift at OPTIONS UNITED:

1. Direct Gift to Options United. OPTIONS UNITED is always grateful for gifts to fund our core ministry, or to add to any of our open designated funds. We currently have the following options available:
   • OPTIONS UNITED Core Ministry Fund
   • OPTIONS UNITED General Support
2. Pass – Through gifts to pre-approved Christian Pregnancy Centers affiliated with OPTIONS UNITED. We have a large list of approved Christian Pregnancy Centers. Let us know your area of interest and we will help you choose a Christian ministry with causes you care deeply for. Charities will be approved within OPTIONS UNITED policy for immediate pass-through gifts.
3. Establish an OPTIONS UNITED ’s “HARVEST FUND”, at our partner Christian Foundation of America (CFA), as a “Christian Restricted Fund for Pro-Life Activities of Options United”. CFA’s “Harvest Fund” specifically captures QCD giving for pre-defined Christian purposes. A CFA Harvest Fund minimum is $10,000. Please note, it is NOT a donor advised fund. Your Harvest Fund will have a restricted purpose definition. For instance, a purpose might be “supporting Options United and affiliated Christian Pregnancy Centers in LA County”. Christian Foundation of America administers the fund according to the purpose you establish. You may pre-specify up to 5 Christian Pregnancy Centers, plus Options United, or ask CFA to select charities according to the purpose. Then you can make gifts from IRA QCD or other assets for years to come. Your Harvest Fund can even be managed as an endowment, providing a meaningful, lasting Legacy for accumulated funds of at least $100,000, with annual distributions from income or gains. Imagine the Impact on Christian Pro-Life movement when you dedicate IRA assets! Contact Christian Foundation of America at planners@cfa.charity, and title your email “Harvest Fund for Options United”.

Making IRA QCD Gifts to OPTIONS UNITED:

Making an IRA QCD Gift to OPTIONS UNITED is easy!

Follow these steps:

1. Decide the amount to give. IRS rules permit up to $108,000 QCD in 2025 and each calendar year. We can help you plan for the right amount. If you are married and you and your spouse each have an IRA, that can be up to $216,000 each year.
2. Decide the fund(s) where you want your IRA-QCD gift to go. See page one for options.
3. Contact your IRA custodian and request a “Qualified Charitable Distribution” be made directly to Christian Foundation of America. Follow your custodian’s instructions to complete the request. They may need verification of OPTIONS UNITED ’s public charity status. They can verify that with our Tax ID #: 26-4424046
4. Instructions for Checks From IRA to OPTIONS UNITED should be as follows:

   Options United
   79 East Daily Street #176
   Camarillo, Ca. 93010
   Memo: [name of the fund or purpose]

5. Timing. In order for your IRA Rollover to count for the current year’s RMD, it must be delivered prior to December 31 of that calendar year to OPTIONS UNITED. Custodians get very busy near year end. So, we recommend you complete this process by December 1. Your custodian can tell you how much lead time they need.