2025 Increased Contribution Limits for IRA Gifts in the USA

If you are 70 ½ or older, you can make a sizable gift from an individual retirement account (IRA) to The Christian Reformed Church  AND reduce your taxable income.

Benefits of Giving From Your IRA

• Convenient. An easy way to give to The CRCNA or it's ministries
• Tax-wise. Distributions made directly to charity are not treated as taxable income. This is
  advantageous even if you don’t itemize deductions on your tax returns!
• Promises kept. Gifts from your IRA can be used to fulfill any charitable giving pledges previously
  made. 
• Impactful. Gifts are tax-free to the CRCNA. The entirety of your gift will go toward ministry!

Requirements of a Qualified Charitable Distribution

You can give from your IRA to ministry without any federal tax liability, as long as the gifts are qualified charitable
distributions (QCDs). Distributions qualify for all or part of your required minimum distribution (RMD).

•  IRA holders must be age 70 ½ or older at the time of the gift. 
• Give up to $108,000* per year, per person. 
• Gifts must be outright gifts made directly to a charitable organization. 
• Distributions to donor-advised funds, charitable trusts or charitable gift annuities are not permissible. 
• Distributions may only be made from traditional IRAs or Roth IRAs; other retirement accounts are not
  eligible. 
• You can give a one-time qualified charitable distribution (or multiple QCDs within a single year) totaling no
  more than $54,000* to fund a life income gift.
  *As of January 2025. Indexed for inflation annually.

Learn More
To learn more about giving from your IRA or other smart and powerful giving options, call Joshua Remer at 616.224.5885 or email jremer@crcna.org