HOW TO USE IRA DOLLARS FOR CHARITABLE GIVING BEFORE THE AGE OF 70 1⁄2
Many people are familiar with Qualified Charitable Distributions (QCDs), which allow IRA dollars to go directly to charity tax-free — but QCDs are only available starting at age 70 1⁄2. If you’re between the ages of 59 1⁄2 and 70 1⁄2 and charitably inclined, there are still several effective ways to use IRA dollars strategically.
Why Plan Charitable Giving from an IRA?
Strategic Planning can help:
- Offset taxable income
- Reduce long-term RMD exposure
- Improve tax efficiency for heirs
- Align giving with long-term legacy goals
Strategies to Plan Charitable Giving from an IRA
- IRA Distribution + Charitable Deduction: Take a taxable IRA withdrawal and make a charitable gift. If you itemize, the deduction may offset some or all of the taxable income. Best for clients who already itemize and have large charitable intent.
- Donor-Advised Fund (DAF): Take a larger IRA distribution in one year and contribute it to a Donor-Advised Fund. This allows you to bunch deductions into one tax year while distributing to charities over time. Best for higher-income earners and tax planning years.
- Roth Conversion + Charitable Offset: Convert IRA dollars to Roth and use charitable deductions to offset some of the taxable income. This may reduce future RMDs and create tax-free growth. Best during early retirement or lower tax bracket years. Best for larger IRA balances and legacy-focused planning.
- Charitable Remainder Trust (CRT): Use IRA distributions to fund a trust that provides income to you for life, offers an immediate charitable deduction, and leaves the remainder to charity.
- Leave IRA to Charity at Death: IRA assets are taxable to heirs but not to charities. Naming a charity as an IRA beneficiary can be one of the most tax-efficient estate planning strategies.
Side-by-Side Strategy Comparison:
| Strategy | Tax Treatment | Best For | Pros | Considerations |
|---|---|---|---|---|
| IRA Distribution + Gift | Taxable income; deduction may offset | Itemizers | Simple to execute | Raises AGI |
| Donor-Advised Fund | Taxable income; large deduction in one year | High-income earners | Bunch deductions; flexible giving | Requires itemizing |
| Roth Conversion + Giving | Conversion taxable; deduction offsets | Pre-retirees | Reduces future RMDs | Bracket management required |
| Charitable Remainder Trust | Deduction + income stream | Larger IRA balances | Income + legacy planning | More complex; legal costs |
| Leave IRA to Charity at Death | No income tax to charity | Estate planning focus | Highly tax efficient | No lifetime tax benefit |
The appropriate strategy depends on income levels, charitable intent, tax bracket management, and long-term estate planning goals.
This material is for informational purposes only. McKenna Financial, its agents, employees and affiliates do not provide tax, legal or accounting advice. For advice on such matters and before taking related planning action, consult your own professional counsel.
Submitted March 25, 2025
Photo by Jim Stevenson
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As you're planning your 2026 flying adventures, remember to review safety briefings for the airstrips you plan to visit. The RAF strongly recommends you review safety briefings and print a copy to have in your airplane - it's even required to fly into some airfields, like Ryan Field (2MT1). For those airfields, pilots flying in are required to review the briefing on an annual basis, and now is the perfect time to catch up on any changes to the runway/area that happened throughout the winter. You can find safety briefings on the RAF Airfield Guide . If an airfield in the Airfield Guide has a required briefing, the airfield listing will clearly indicate it and have a tab to view the briefing. Submitted March 30, 2026 Photo By Jim Stevenson
RAF Texas volunteers and Ranger Airfield Foundation volunteers helped begin restoration of the historic 1928 Ranger Airfield hangar on March 28. “A Wright biplane landed here at the field in 1911, and people have been using it ever since,” Ranger Airfield Foundation Founder Jared Calvert said. He noted that Amelia Earhart landed there in a Pitcairn Auto Gyro. Richard Bach, Pancho Barnes, and General Patton also landed at the field. It’s the oldest continuously used turf field in Texas.
For adventurers seeking access to the Gila Wilderness, we suggest landing at Sacaton Airstrip, NM16, near Buckhorn, New Mexico. The runway lies on a “finger mesa,” and the Rain Creek trailhead lies just northeast of the field. Thanks to RAF New Mexico Liaison Ron Keller's coordination with the USFS using a Cost Share Agreement, Keller was able to organize RAF and New Mexico Pilot Association (NMPA) volunteers to rehabilitate and reopen the long-abandoned airstrip in 2022. Beyond reopening the airstrip, Keller added camping amenities, including picnic tables and a new vault toilet. Most recently, Keller oversaw the installation of new shade structures, most welcoming to campers and hikers. RAF and NMPA volunteers complete ongoing maintenance at Sacaton and other airfields in the Gila National Forest. You’ll see white-painted rocks along Sacaton’s 3,989-ft dirt runway, and surrounding the segmented circle near the RAF windsock. The airstrip lies at 6,200-ft elevation, so pilots should be mindful of density altitude while flying over high terrain in the vicinity, even in winter temperatures. “Anglers will enjoy plying streams for the rare native copper-colored Gila trout, once a threatened species,” Keller reports. The mile-and-a-half trail to the crossing at Rain Creek is narrow and challenging and traverses a variety of terrain, but the serious hiker will be rewarded trekking through steep canyon walls lined with green alder, willow, and boxelder, hoodoos, and eagle aeries above. There are rumors of a double waterfall some distance on the west fork of Rain Creek trail. See the Sacaton page in the Airfield Guide for more details. Note that the airstrip may be unusable due to snow or after heavy rains. This runway should be considered one-way in/one-way out to avoid overflying the Wilderness boundary. There is a 4.6% upslope to the East, favoring landing Runway 08 with right traffic, remaining clear of the Wilderness east and north of the airfield. Please consider others seeking a Wilderness experience. Prior to landing at Sacaton, permission is required by calling the USFS Gila Dispatch center at 800-538-1644. Please familiarize yourself with Sacaton in the Airfield Guide and the New Mexico Pilots Association Safety Briefing . Submitted March 30, 2025 By Carmine Mowbray
