QCD’s 2018

Did QCD”s survive the new tax laws? Any changes such as amounts, process to initiate , still part of RMD, still not a schedule A donation, checks still forwarded to me for distribution, etc..
Thanks

Brn



There has been no changes relative to QCDs. If anything, since fewer people will be itemizing, QCDs for those who are eligible are a little more attractive, even though QCDs have always  had an advantage over itemizing.

Can the donor give to more than one charity using the QCD?

Yes, there is no IRS limit to the number of charities, although the custodian could impose a limit that would be quite high to eliminate having to issue a very high number of checks. The total dollar limit for QCDs is 100k per year.

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