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Qualified Charitable Distributions: Tax Savings Opportunities After OBBBA

Note: CLE credit is not offered on this program

A live 110-minute CPE webinar with interactive Q&A

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Tuesday, November 4, 2025

12:00pm-1:50pm EST, 9:00am-10:50am PST

Early Registration Discount Deadline, Friday, October 10, 2025

or call 1-800-926-7926
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This webinar will discuss how to identify taxpayers who can benefit from qualified charitable distributions (QCDs), qualifying charitable organizations, and the rules that must be satisfied for a distribution to qualify as a QCD. Our knowledgeable panelist will point out unique uses of QCDs that benefit taxpayers and are often overlooked.

Description

QCDs allow taxpayers age 70 ½ and older to make donations directly from retirement accounts to qualified charitable organizations. The One Big Beautiful Bill Act (OBBBA) added a haircut to charitable deductions. Beginning in 2026, contributions are reduced by .5% of a taxpayer's adjusted gross income. This, along with the increasing standard deduction and the 60% adjusted gross income limit for donations, escalates the tax benefits of QCDs.

To garner the benefits of QCDs, the taxpayer and charity must be qualified, the contribution must be within the applicable limits, and the transaction must be executed in accordance with the provisions of IRC Section 408(d)(8).

Although taxpayers have been able to utilize QCDs since 2006, many retirement planning, estate planning, and tax-saving opportunities have been underutilized by both taxpayers and practitioners.

Listen as Lawrence K.Y. Pon, CPA/PFS, CFP, EA, USTCP, AEP of Pon & Associates, explains how QCDs are most frequently used and provides recommendations for other unique uses of this tax planning vehicle.

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Outline

  1. Qualified charitable distributions (QCDs): introduction
  2. Qualifying taxpayers
  3. Qualifying charities
  4. Charities that do not qualify
  5. Tax-saving opportunities
  6. Special considerations
    1. Charitable gift annuities
    2. Inherited IRAs
    3. Pre-Roth conversions
    4. Other considerations
  7. Required minimum distributions
  8. Estate planning

Benefits

The panelist will cover these and other key issues:

  • Underutilized tax planning strategies with QCDs
  • Identifying taxpayers who can benefit from QCDs
  • How the OBBBA enhances the tax savings of QCDs
  • Satisfying QCD requirements under IRC Section 408(d)(8)

Faculty

Pon, Larry
Larry Pon
CPA/PFS, CFP, EA, USTCP, AEP
Pon & Associates

Mr. Pon has been in practice since 1986 providing comprehensive accounting, tax, payroll, and business advisory...  |  Read More

Attend on November 4

Early Discount (through 10/10/25)

CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.

Cannot Attend November 4?

Early Discount (through 10/10/25)

CPE credit is not available on downloads.

CPE On-Demand

See NASBA details.

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