Gifts from retirement plans

Your retirement-plan benefits are very likely a significant portion of your net worth. And because of special tax considerations, they could make an excellent choice for funding a charitable gift.

Retirement-plan benefits include assets held in individual retirement accounts (IRAs), 401(k) plans, profit-sharing plans, Keogh plans, and 403(b) plans.

Lifetime gifts—IRA rollovers Click to see diagram

Estate gifts Click to see diagram

Qualified charitable distribution (QCD) or “IRA rollover” gifts for donors aged 70½ or older Click to see diagram