Charitable Giving Through Your IRA

Qualified Charitable Distributions (QCDs) & Required Minimum Distributions (RMDs)

What is a QCD?
A Qualified Charitable Distribution (QCD)—sometimes called an IRA Charitable Rollover—allows individuals age 70½ or older to make a gift directly from their IRA to a qualified charity like KSMU. You can give up to the annual IRS limit for QCDs (indexed for inflation) each year. For 2025, the limit was $111,000 per individual.
Because the gift goes directly from your IRA to the charity, it is excluded from your taxable income, even if you do not itemize deductions.

Key Benefits

• Tax Efficiency: Reduce your taxable income with a direct IRA gift
• Satisfy Your RMD: Count your gift toward your Required Minimum Distribution (RMD) if you are age 73 or older
• Meaningful Impact: Support KSMU programming in a tax-smart way

Eligibility & Guidelines

• Must be 70½ or older at the time of the gift
• Gifts must come from a traditional IRA
• The distribution must be made directly from your IRA to the charity
• Per IRS guidelines, you may not receive goods or services in exchange for your gift
• QCDs are not eligible for an additional charitable deduction

How to Direct Your Gift
KSMU operates under the Missouri State University Foundation. To ensure your gift is properly designated, instruct your IRA administrator to make the check payable to:
Missouri State University FoundationFBO KSMU Public Radio 300 S. Jefferson Ave., Suite 100 Springfield, MO 65806
Tax ID: 43-1234200

Checks may also be mailed directly to KSMU:KSMU 901 S. National Ave. Springfield, MO 65897

(Please ask your administrator to provide your name along with the IRA check so we can properly acknowledge your generosity.)

To make a Qualified Charitable Distribution, contact your IRA administrator or financial institution to assist with your request. Checks must be issued directly from your IRA.

Required Minimum Distributions (RMDs)
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw annually from certain retirement accounts beginning at age 73.

Using Your RMD for Good:
A QCD allows you to satisfy all or part of your RMD without increasing your taxable income, making it one of the most tax-efficient ways to give.

Benefits of Giving to KSMU Through Your IRA

Tax Advantages

• Reduce taxable income and potentially avoid a higher tax bracket
• Lower your adjusted gross income (AGI)
• Receive tax benefits even if you take the standard deduction
  

Simple & Convenient

• Direct transfer from your IRA—no need to handle the funds yourself
• Straightforward process through your IRA administrator
  

Estate Planning Benefits

• May reduce the size of your taxable estate
• IRA assets given to charity are not subject to income tax for heirs
• A strategic way to include charitable giving in your long-term plans

For more information, please contact Lori Street at 417-836-3506 or visit irs.gov/retirement-plans.