Since 2006, IRA owners who are at least 70 1/2 can make a Qualified Charitable (QCD) of up to $100,000 directly from their IRA to a charity without having to include the distribution in taxable income. As a result of the late-2017 tax law passed by Congress, the Tax Cuts and Jobs Act (TCJA), the OCD strategy has become even more valuable to taxpayers.

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