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Otherwise known as a "qualified contribution distribution" under Section 408(d)(8)(B), this transaction involves transferring assets from the trustee of an IRA to a "qualified charity," which does not include a donor advised fund or a supporting organization. Under the ATRA, this amount is currently limited to $100,000. See Publication 590 at page 37 for more details and information.

Synonyms: QCD
Synonyms list (a comma-separated list)
QCD