ASHRAE Journal - October 2021 - HR24
IRA CHARITABLE ROLLOVER
(A.K.A. QUALIFIED CHARITABLE DISTRIBUTION)
A
qualifi ed charitable distribution (QCD) from an
Individual Retirement Account (IRA), also known
as an IRA Charitable Rollover, can be a tax-wise way
to make a signifi cant charitable gift in support of
ASHRAE's mission, programs and initiatives. This
provision allows individuals age 70 1/2 and older
to donate as much as $100,000 of IRA account
assets each year directly to one or more public
charities. ASHRAE qualifi es as a public charity.
Donations will count as part of the IRA owner's
required annual payout, known as the required
minimum distribution (RMD).
The advantage is that you don't have to count the
portion of your RMD that you contribute as income,
so you avoid paying taxes on that amount. Another
advantage is that donors may avoid being pushed
into higher income tax brackets.
Qualifi ed charitable distributions are made directly to
the eligible charity from a traditional IRA, inherited IRA,
inactive Simplifi ed Employee Pension (SEP) plan and
inactive Savings Incentive Match Plan for Employees
(SIMPLE) IRAs. Inactive SEP and SIMPLE
IRAs are accounts that no longer receive employer
contributions.
It is important to remember that to qualify for the
tax benefi ts of making a charitable contribution from
your RMD, the money must transfer directly to the
charity and never pass through the hands of the IRA
holder. The IRA custodian can either send a check,
made payable to the charity, directly to the organization
or to the account owner who then hands it over
to the charity.
Please consider ASHRAE as you are planning for
your 2021 tax circumstances and your year-end
charitable contributions. If you would like to speak
with someone about supporting ASHRAE through
an IRA Charitable Rollover, please contact Kim
Mitchell at 678-539-1103 or kmitchell@ashrae.org.
Or reach out to your own fi nancial advisor to determine
what is best for you. Also, be aware of possible
changes to the tax law that may be enacted by
Congress in the weeks ahead.
ASHRAE RECENTLY INSTALLED A RENEWABLE ENERGY SYSTEM IN ITS NEW HQ BUILDING AND
ANTICIPATES THE BUILDING WILL ACHIEVE NET-ZERO-STATUS ONCE VALIDATED. VIEW MORE
INFORMATION AT ASHRAE.ORG/NEWHQ.
HR 24
2020-21 ASHRAE Investor Honor Roll
October 2021
http://www.ASHRAE.ORG/NEWHQ
ASHRAE Journal - October 2021
Table of Contents for the Digital Edition of ASHRAE Journal - October 2021
Contents
ASHRAE Journal - October 2021 - Intro
ASHRAE Journal - October 2021 - Cover1
ASHRAE Journal - October 2021 - Cover2
ASHRAE Journal - October 2021 - 1
ASHRAE Journal - October 2021 - Contents
ASHRAE Journal - October 2021 - 3
ASHRAE Journal - October 2021 - 4
ASHRAE Journal - October 2021 - 5
ASHRAE Journal - October 2021 - 6
ASHRAE Journal - October 2021 - 7
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ASHRAE Journal - October 2021 - HR1
ASHRAE Journal - October 2021 - HR2
ASHRAE Journal - October 2021 - HR3
ASHRAE Journal - October 2021 - HR4
ASHRAE Journal - October 2021 - HR5
ASHRAE Journal - October 2021 - HR6
ASHRAE Journal - October 2021 - HR7
ASHRAE Journal - October 2021 - HR8
ASHRAE Journal - October 2021 - HR9
ASHRAE Journal - October 2021 - HR10
ASHRAE Journal - October 2021 - HR11
ASHRAE Journal - October 2021 - HR12
ASHRAE Journal - October 2021 - HR13
ASHRAE Journal - October 2021 - HR14
ASHRAE Journal - October 2021 - HR15
ASHRAE Journal - October 2021 - HR16
ASHRAE Journal - October 2021 - HR17
ASHRAE Journal - October 2021 - HR18
ASHRAE Journal - October 2021 - HR19
ASHRAE Journal - October 2021 - HR20
ASHRAE Journal - October 2021 - HR21
ASHRAE Journal - October 2021 - HR22
ASHRAE Journal - October 2021 - HR23
ASHRAE Journal - October 2021 - HR24
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ASHRAE Journal - October 2021 - Cover3
ASHRAE Journal - October 2021 - Cover4
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