IRA Charitable Rollover

A Tax-Smart Way to Support Roger Bacon High School!hool

You can make an impact on Roger Bacon students through a gift from your IRA. Depending on your circumstances, an eligible gift may also offer tax benefits.

A Special Opportunity for Those 70½ Years Old and Older

If you are at least 70½ on the date of your gift, you may be able to give directly from your IRA to Roger Bacon High School through a qualified charitable distribution (QCD), also called an IRA charitable rollover. For 2026, the annual QCD limit is $111,000 per person, across all eligible charities. An eligible QCD is generally excluded from your taxable income.

Whether your gift is large or small, your generosity makes a difference in the lives of Spartans.

Why Consider Making a QCD to Roger Bacon?

• Your gift can be put to work right away for Roger Bacon students and programs.
• If you are required to take a minimum distribution from your IRA, an eligible QCD can count toward that year’s required minimum distribution (RMD).
• An eligible QCD is generally excluded from taxable income, even if you do not itemize deductions. You cannot also claim a charitable deduction for the excluded amount.
• Depending on your circumstances, excluding a QCD from income may affect your Medicare premiums or the portion of your Social Security benefits subject to tax.

For Those 59½ Years Old or Older

If you are at least 59½, you can generally take a distribution from your IRA without an early withdrawal penalty and then make a gift to Roger Bacon. This is different from a QCD: the distribution may be taxable, although you may qualify for a charitable deduction if you itemize.

At Any Age

Regardless of your age, you can name Roger Bacon High School as the beneficiary of all or a percentage of your IRA. Contact your IRA administrator for a change-of-beneficiary form or visit your provider’s website to update your designation.

A Helpful Tip

If you have included Roger Bacon in your estate or retirement plans, please let us know. Your IRA administrator may not notify us of a future gift. Telling us about your plans helps us understand your wishes and gives us an opportunity to thank you. Please call 513-641-1313 or email Brandon Spaeth ’11 at bspaeth@rogerbacon.org.

Ready to Give From Your IRA?

Use our secure tool to connect with your retirement provider and begin a gift from your IRA to Roger Bacon High School.

To learn more or discuss how your gift can support Roger Bacon, please contact:

Brandon Spaeth ’11
Director of Advancement
bspaeth@rogerbacon.org | 513-641-1313

Please consult your tax advisor and IRA custodian about your eligibility and the tax treatment of your gift.

If you plan to include Roger Bacon High School in your estate or retirement plans, please use the information below:

Legal name: Roger Bacon High School
Legal address: 4320 Vine Street, Cincinnati, OH 45217
Federal Tax ID Number: 31-0536691

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IRA Charitable Rollover: Frequently Asked Questions

I’m turning 70½ soon. Can I make a QCD now?

You must be at least 70½ on the date of the distribution for your gift to qualify as a QCD.

I have multiple retirement accounts, including pensions and IRAs. Does it matter which one I use?

Yes. A QCD must come directly from an eligible IRA. A direct distribution from a 401(k), 403(b), or pension does not qualify. Depending on your circumstances, you may be able to move funds from another retirement account into an IRA before making a QCD. Ask your plan administrator or IRA custodian about your accounts and options.

Can my IRA gift count toward my required minimum distribution (RMD)?

Yes. If you have an RMD for the year, an eligible QCD from your IRA can count toward it. Make the QCD before taking the portion of your RMD you intend it to satisfy; a distribution you have already received cannot be turned into a QCD by donating it afterward.

Do I need to donate my entire IRA to get the tax benefit?

No. You can make an eligible QCD of any amount, up to the 2026 annual limit of $111,000 per person across all eligible charities.

What is the deadline to make my IRA gift count for 2026?

The QCD must be completed by December 31, 2026. IRA custodians may have earlier processing deadlines. If you use an IRA checkbook, ask your custodian when the check must clear to count for 2026. Please begin well before year-end.

Can I give $111,000 to Roger Bacon and another $111,000 to a second charity?

No. The $111,000 limit is your total for 2026 across all eligible charities. You may divide that amount among charities in any way you choose.

My spouse and I want to give more than $111,000. Is that possible?

Yes. If you and your spouse are each at least 70½ and each has an eligible IRA, each of you may make up to $111,000 in QCDs from your own IRA in 2026. That is a combined potential total of $222,000.

Can I use my IRA to fund a charitable gift annuity or charitable remainder trust?

Certain donors age 70½ or older may make a one-time QCD election of up to $55,000 in 2026 to fund a qualifying charitable gift annuity or charitable remainder trust. Special rules apply. Please speak with your tax advisor and contact us before arranging this type of gift.

I’ve already named Roger Bacon as the beneficiary of my IRA. What’s the benefit of giving now?

A gift now lets you see the impact of your generosity during your lifetime. Your QCD could support scholarships, student programs, or other Roger Bacon priorities today. If you hope to use a QCD toward an existing pledge, please discuss the details with your tax advisor and our Advancement Office first.

For more information or to start your IRA gift to Roger Bacon High School, please contact:

Brandon Spaeth ’11
Director of Advancement
bspaeth@rogerbacon.org | 513-641-1313

“I used the qualified charitable distribution (QCD) this year for the first time to give to Roger Bacon. The money goes directly from the IRA to the school and does not create any income tax liability. This is a great way to take care of substantial charitable donations while we are alive and can witness the good that is being done. If you are over 70 and a half and have more in an IRA than you or your family need, consider this direct gift to Roger Bacon.”

“Everyone wants to pay less in taxes. I use Qualified Charitable Distributions (QCD) from my IRA to support Roger Bacon—most recently for the We are the Good Soil Capital Campaign. QCDs are a wonderful way to see your gift making an immediate impact, and they give you something to smile about during tax season when you see both your federal and state taxable income go down.”