IRA Rollover


On December 18, 2015, Congress passed the IRA charitable rollover provision of the Trade Facilitation and Trade Enforcement Act of 2015. The new law has made this a permanent opportunity for qualified donors.

Under this legislation, qualified donors may make outright gifts of up to $100,000 to NCTC from their IRA and avoid taxation on the distribution.

To benefit from this gift opportunity, the following qualifications must be met:

  • Donor must be age 70½ or older at the time of transfer.
  • The maximum amount a donor may transfer is $100,000.
  • The gift must be outright. Gifts to donor advised funds or to life income vehicles do not qualify.
  • The gift must be transferred directly from the IRA account by the IRA administrator to NCTC. Donors with check-writing ability for their IRAs may use this feature to complete their gift.

To assist donors interested in making a charitable gift from their IRA, we have prepared the following templates:

If you have any questions regarding the charitable IRA rollover or how to make a planned gift to NCTC, please contact Director of Individual Giving Jim Mayer at or 415.694.6154.