LEGACY PLANNING SERIES: TRADITIONAL IRA/401k AND QUALIFIED CHARITABLE DISTRIBUTIONS
Naming the RAF as a full or partial beneficiary of your traditional IRA or 401k can save estate taxes, and tax on the ordinary income. You can even specify a project if you wish!
- The IRA/401k provides an RAF donor a very simple way to make a legacy gift to the RAF. You simply name the RAF a full or partial (fractional) beneficiary, or state a dollar amount of residual benefits in your plan.
- You may also declare the RAF a “contigent beneficiary.” You may leave your IRA to your spouse or family member, after which the RAF becomes the beneficiary.
- These gifts can avoid potential double taxes on IRA proceeds – first as part of the estate, then as ordinary income to the beneficiary. The IRA Charitable Rollover allows taxpayers over age 70 1/2 to donate up to $100,000 annually from their IRA without having to first declare the distribution as income. Such distributions count toward the Donor’s Required Minimum Distribution (RMD).
- The Donor may specify a project, or the RAF will simply use it to further the RAF Mission to preserve, improve, and create airstrips for recreational access.
Consult your tax/legacy planner, then contact us for help in considering this way to leave a legacy.
There are several other ways you can help while preserving your lifestyle. Watch our website to learn about another option next month.
Submitted January 12, 2024.
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Sometimes one needs to look no further than one's incoming correspondence to find inspiration. Just this past week, folks passionate about the RAF mission reached out to me with suggestions that would bring resources to the RAF. Whether they be one-off items that we might offer, or events like large fundraisers, these folks are offering some thoughts on how we might continue to pay the bills. Additionally, we’re receiving word from folks with new destinations on their mind, and some pretty cool ones at that. Along the way, my inbox – as well as my calendar – is filled with updates on our Expanding the Map effort, with an emphasis on Fly Rocky Top. The Fly Rocky Top initiative in Tennessee is generating strong interest, and for good reason. It feels great. Folks are showing up to pitch in, with significant work projects planned. Trish and I, along with other board members, will be there to lend a hand to this exciting project. We are coming up on our annual year-end letter, which you will be seeing not long from now. In addition to showcasing a few more of our successful projects, we will be seeking your support. Stand by. I’ll wrap this up by letting you know that we could not be more pleased with how you all are doing your part. Thank you. It is so healthy to have an organization that uses passion as a primary energy source. - John McKenna, RAF Chairman Submitted September 14, 2026

“We had a busy day at Garrison Dam Recreational Airpark, as we continue to work on the underwing camping area,” RAF North Dakota Liaison Brian Rau reported. Rau was awarded an RAF grant in spring of 2026 to convert an adjacent day-use park into an airport camping area, and had organized volunteers who began the project in May. The airport, 37N, is closed while the runway and taxiway are being upgraded by a contractor for the ND Aeronautics Commission.

You know the feeling. You set the airplane down somewhere spectacular, shut off the engine, and enjoy the pristine landscape in front of you. This is why you fly. Keeping airstrips pristine is everyone's responsibility. But one item that doesn’t always make it into the airplane is a good trash bag. Not for the trash you planned to make. For the trash you didn’t. Cans left in a fire ring, fishing line along the river, or food wrappers working their way through the brush. None of it came in your airplane, but you have the ability to get it out. That’s reason enough to tuck a couple of heavy-duty contractor bags in with your tie-down gear. They earn their space in other ways, too. A contractor bag can keep wet or muddy gear out of the baggage compartment, cover equipment in a downpour, collect rainwater, or become an emergency poncho or windbreak. It weighs almost nothing and takes up very little room. Throw a few in the airplane and leave them there. You may not need one for your own trash, but there is a good chance you’ll find another use for it—or find something worth carrying out. Submitted September 9, 2026 By Stef Goza, Etiquette Chair, Safety, Education, and Etiquette Committee
RAF Colorado Liaison Ken Long, Ambassador Mike Langersmith, and other RAF volunteers participated in an August work event at Marble, Colorado, a mountain airfield about 20 nm up the Crystal River drainage south of Carbondale. Airfield Manager Susan Blue put together the task list and oversaw the event that brought 21 volunteers in ten aircraft and four dogs.

