Charitable IRA

Charitable distribution from an IRA

Making a qualified charitable distribution from an IRA is a great way to make a tax-free gift that supports the University of Nebraska.

To make a qualified charitable distribution (QCD) from an IRA, donors must be 70½ years or older at the time of the gift. The gifts must be made directly from the IRA to the University of Nebraska Foundation, and the gift amount cannot exceed $100,000.

A lifetime gift from an IRA is particularly beneficial for individuals who:

  • don’t want to take the required minimum distribution;
  • can’t use all of their charitable deductions in a tax year; or
  • don’t itemize charitable deductions.

Members of the gift planning team are available to help complete these gifts and to help donors who want to direct their gift to a specific area on campus. Contact our team now at or 800-432-3216.

The appropriate beneficiary designation for an IRA gift is: The University of Nebraska Foundation, a Nebraska nonprofit corporation.

The University of Nebraska Foundation is registered with the Internal Revenue Service Department of the Treasury (EIN: 47-0379839) and is exempt from federal income tax under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1954.

Donors wanting to take advantage of this tax-efficient giving opportunity should make a request to their IRA plan administrator asking that a distribution be made payable to the University of Nebraska Foundation. Click here for sample language to help make this request.

If you have already requested a distribution from your plan administrator, please notify us of your gift intentions by submitting the completed form below. Doing so will help us ensure that your gift is properly directed to meet your specific goals.

Notification of IRA Gift

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