If you’re 70½ or older, you can make a Qualified Charitable Distribution (QCD)—also called an IRA charitable rollover—by directing funds from your IRA straight to Notre Dame. These gifts, up to $111,000 in 2026, are excluded from taxable income and, if you’re 73 or older, can also count toward your Required Minimum Distribution when completed by December 31. This simple, tax-efficient way to give directly supports Notre Dame’s mission and may qualify you for recognition in a University giving society.
How it Could Look
At 74, Arthur uses a Qualified Charitable Distribution (QCD) to send $25,000 of his Required Minimum Distribution directly from his IRA to Notre Dame. By doing so, the donated amount is excluded from his taxable income, which may help keep him in a lower tax bracket. His gift also helps fund his membership in the Notre Dame President’s Circle, allowing him to support the University in a meaningful and tax-smart way—even if he does not itemize deductions on his tax return. Ultimately, Arthur satisfies a portion of his RMD while ensuring Notre Dame receives the full impact of his gift tax-free.
Next Steps
1 Confirm Eligibility and Explore
If you are age 70 ½ or older, contact the Office of Gift Planning at giftplanning@nd.edu or 574-631-7164to discuss making an IRA Charitable Rollover.
2 Request Your Gift
Work with your IRA custodian to request a Qualified Charitable Distribution directly to the University of Notre Dame using its legal name and Federal Tax ID number.
3 Notify Notre Dame
Let us know when you’ve made your gift so we can ensure it is properly credited and used according to your intentions.