Giving to Hilltop
Qualified Charitable Distributions.
Give directly from your IRA to support Hilltop. A Qualified Charitable Distribution, or QCD, offers eligible donors a way to put retirement assets to work for their community.
Getting Started
Turn retirement savings into community support.
A QCD is a transfer from an eligible IRA directly to a qualified charity. When the requirements are met, the qualifying amount is excluded from your federal taxable income.
Your gift to Hilltop helps sustain services for children and families, people receiving brain injury services, older adults, and neighbors working toward safety and independence.
Start with your IRA provider and tax advisor, then connect with our Development Team for the information needed to direct your gift to Hilltop.
QCD essentials
- You must be at least 70½ on the date of the distribution.
- The funds must go directly from an eligible IRA to a qualified charity.
- A QCD can count toward an IRA required minimum distribution, if one is due.
- You do not need to itemize deductions to use a QCD.
2026 annual exclusion limit: $111,000 per eligible individual. This total covers QCDs to all charities combined, not a separate limit for each gift. Limits are adjusted annually.
How to make an IRA gift to Hilltop
A little coordination helps your gift arrive with the information needed to recognize your support.
1. Check with your IRA provider.
Ask the financial institution holding your IRA about its QCD process. Review eligibility, your intended gift amount, and any required minimum distribution with your tax advisor.
2. Confirm Hilltop's gift details.
Contact Development for the correct legal payee name, tax identification number, and delivery instructions. Let us know if you hope to support a particular program.
3. Request the direct transfer.
Instruct your IRA provider to make the payment directly to Hilltop using the confirmed details. Arrange a QCD through your provider; the online donation form does not initiate an IRA transfer.
4. Let us know and keep your records.
Share your name, expected gift amount, and IRA provider so we can identify your contribution. Keep Hilltop's acknowledgment and your IRA tax records for your tax preparer.
Planning a year-end gift?
Start early. Ask your IRA provider about processing time and when the transfer must be completed to count for your intended tax year.
A Simple Example
A gift can count toward your required distribution.
If you have an IRA required minimum distribution, or RMD, a qualifying QCD can satisfy all or part of that obligation for the year.
In this example, an eligible donor has not yet taken any of a $10,000 IRA RMD. A $5,000 QCD to Hilltop leaves $5,000 of that RMD still to satisfy.
| Distribution | Amount |
|---|---|
| Annual IRA RMD | $10,000 |
| QCD sent to Hilltop | $5,000 |
| RMD remaining | $5,000 |
Illustration only; assumes the gift meets all QCD requirements. This is not a tax-savings calculation. Your advisor can help apply the rules to your IRA and distribution history.
Questions about QCD giving
A few details to discuss with your IRA provider or tax advisor.
Do I need to be taking required minimum distributions?
No. QCD eligibility begins at age 70½, even if RMDs have not yet started for you. You must meet the age requirement when the distribution is made.
Which retirement accounts can be used?
QCDs are generally made from traditional IRAs. An ongoing SEP or SIMPLE IRA is excluded, and a payment directly from a 401(k) or 403(b) is not a QCD. Ask your provider about your specific account before arranging a transfer.
Can I withdraw the money first and then donate it?
A distribution paid to you and then donated does not qualify as a QCD. Ask your IRA provider to arrange a direct payment to the charity.
Can I also claim a charitable deduction for the QCD?
You cannot claim a federal charitable contribution deduction for an amount excluded from income as a QCD. If you have made deductible IRA contributions at age 70½ or older, special rules may reduce the QCD amount you can exclude. Discuss this with your tax advisor.
Can my spouse make a QCD too?
Yes, if each spouse independently qualifies and gives from their own IRA. Each has a separate annual exclusion limit. The 2026 limit shown above applies to each eligible individual.
What should I keep for tax filing?
Keep the charity's written acknowledgment and your IRA provider's Form 1099-R and distribution records. Tell your tax preparer about the QCD so the distribution is reported correctly on your return.
Can I direct my gift to a particular Hilltop program?
Talk with our Development Team before requesting the transfer. We can discuss your interests, confirm how to designate the gift, and provide the information your IRA provider needs.
Ready to Begin?
We'll help coordinate your gift.
Use the giving inquiry form to tell us you're interested in a Qualified Charitable Distribution. Our Development Team can help with the charitable side of the process while you work with your IRA provider and advisors.
Helpful details to share
- Your name and preferred contact information
- The name of your IRA provider
- Your planned gift amount and timing, if known
- Any Hilltop program you would like to support
You do not need to include account numbers or Social Security numbers in your inquiry.
Your generosity supports a stronger community.
Help Hilltop continue providing care, connection, and opportunities for greater independence throughout western Colorado.
Tax information and resources
This page provides general information, not individual tax, legal, or financial advice. Consult your tax advisor about your eligibility, IRA distributions, and reporting. The annual limit shown is for tax year 2026; confirm the applicable limit for the year of your gift.