QCD limit for 2026

[RWG1950]

I've seen different sources say different things on QCD limits for 2026. Is it $111,000 or $115,000.

[kathyc2]

Notice 2025-67 shows it as 111K for 2026, up from 108K for 2025.

[terryats]

Here is the limits from Notice 2025-67. Link: https://www.irs.gov/pub/irs-drop/n-25-67.pdf

The aggregate amount of qualified charitable distributions that are not includible in gross income under section 408(d)(8)(A) is increased from $108,000 to $111,000. The amount of qualified charitable distributions made directly to a split-interest entity that are not includible in gross income under section 408(d)(8)(F)(i)(II) pursuant to a one-time election is increased from $54,000 to $55,000.