P.S. A quick note about pending legislation
by SCF Team | August 1, 2026 | Siouxland Community Foundation Blog, Advisor Resources
Qualified Charitable Distributions remain an important giving tool for clients age 70½ and older. QCDs from traditional IRAs can support a designated fund, field-of-interest fund, scholarship fund, unrestricted fund, or the Siouxland Community Foundation’s overall mission.
Congress is currently considering two bipartisan proposals that could expand QCD options:
- The Charity Parity Act (S. 2204/H.R. 4495) would allow QCDs directly from employer-sponsored retirement plans, including 401(k)s, in addition to traditional IRAs.
- The IRA Charitable Rollover Facilitation and Enhancement Act (S. 3975) would extend QCD eligibility to donor-advised funds.
Neither proposal has advanced beyond committee, but both remain active and could significantly expand charitable planning opportunities if enacted.
We’ll keep you posted.
The team at the Siouxland Community Foundation is honored to serve as a resource and sounding board as you build your charitable plans and pursue your philanthropic objectives for making a difference in the community. This blog is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.
