Qualified Charitable Distribution
A direct transfer from a retirement account to a charity that can reduce taxable income.
What Qualified Charitable Distribution means in an estate
A qualified charitable distribution (QCD) lets an eligible account owner send money straight from a traditional retirement account to a qualified charity, which can satisfy a required withdrawal without adding to taxable income. It is a planning tool for account owners rather than something an executor initiates, but it often comes up when families review a deceased person's retirement accounts and giving.
How this works in your state
The concept is national, but the forms, procedure names, thresholds, and filing practice vary by state. Open your state glossary and guides to see how qualified charitable distribution is handled where the estate is being settled.
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Information current as of April 4, 2026
Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in your state can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.