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I understand that with the new SECURE 2.0 Act it is now possible for IRA holders to combine qualified charitable distributions (QCDs) with a charitable gift annuity vehicle. My question is if anyone understands whether this can be done with an inherited IRA, especially where the holder of the I-IRA is under the typical age for RMDs for a typical IRA?

edit: Original IRA holder passed away at age 85 and was making RMDs at the time; I am a non-spouse (adult child) beneficiary.

AA040371
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    The rules applying to Inherited IRAs are different for spouse beneficiaries and non-spouse beneficiaries, and also on whether the IRA owner had commenced RMDs before passing away.. Please edit your question to include this information. – Dilip Sarwate Jul 01 '23 at 21:44

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QCDs can be made from an Inherited Traditional IRA if the non-spouse IRA beneficiary is at least 70.5 years of age. Since the IRA owner had commenced taking RMDs, any part of the RMD (for the year of death) that was not taken by the IRA owner before his/her death must be taken by the IRA beneficiary in the year of death. Thus, the OP must wait some years to reach age 70.5 to become eligible to make QCDs from the Inherited IRA. All this is discussed in Publication 590b from the IRS.

Dilip Sarwate
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