Qualified Charitable Distribution (QCD)

  • Make a gift using your IRA to support the ACLU’s work today

  • Tax-free withdrawal

  • Fulfill your Required Minimum Distribution

Federal law allows people age 70½ or older to make direct transfers up to $100,000 per year per person to charitable organizations from their Individual Retirement Account (IRA), without the withdrawal being treated as taxable income. The withdrawal can be counted toward your Required Minimum Distribution.

Q          From which accounts can I make transfers?

A          Transfers must come from your IRA, made payable to the ACLU Foundation. 401(k), 403(b), and other retirement plans do not qualify. Ask your advisor about transferring funds from these other accounts to an IRA.

Q          How do I make my gift?

A          Contact your IRA custodian and follow their procedures to request a “Qualified Charitable Distribution.” The check must be accompanied by your name and address information in order for you to receive a written acknowledgement from us.

 Please provide the recipient information below to your custodian, along with our Tax ID# 13-6213516. Please direct your check, drawn on your IRA account and made payable to the ACLU Foundation, to:

American Civil Liberties Union Foundation, Inc.

Attn: Gift Processing – IRA Distribution

125 Broad St., 18th Fl.

New York, NY 10004

 Q          Can I deposit my IRA withdrawal in my personal, non-IRA account, then write a check from that account?

A          No, the funds must be transferred directly from your IRA. If not, you must report the withdrawal as taxable income.

 Q          My IRA custodian wants to mail a check directly to the charity. Is that allowed?

A          Yes, many custodians will mail a check directly to the charity. However, if you want a written acknowledgment, it’s important for you to instruct your custodian to include your name and address.

Q          Do I need to notify the ACLU about my QCD?

A          Yes, please notify us at www.aclu.org/donor-relations or 212-549-2573 when your gift is on the way and provide the following information:

  • Gift amount
  • Your name and address
  • Name of the financial institution sending your gift

Q          Will I receive a gift acknowledgement?

A          We can only mail an acknowledgement to you if your name and address are provided along with the check or if you notify us about your gift at www.aclu.org/donor-relations or 212-549-2573. You may not use the acknowledgement to claim a deduction. (See “tax implications” below.)

Q          What are the tax implications?

A          Federal: The transfer is not recognized as a taxable withdrawal from your IRA, and does not afford you an income tax charitable deduction. 

State: Tax laws vary by state. Some states have a state income tax and will include the transfer as income. Of those, some will allow for a state income tax charitable deduction and others will not. Other states base their state income tax on the federal income or federal tax paid.

Q          Can I use a QCD to fund a charitable gift annuity?

A          Under certain circumstances, you may be eligible to fund a charitable gift annuity with a QCD. Please contact the Gift Planning team at 877-867-1025 or legacy@aclu.org for more information.

Q          I have other questions. Who do I contact?

A          Please contact us at www.aclu.org/donor-relations or call 212-549-2573.

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