A Tax-Smart Way to Make Wishes Come True

If you're age 70½ or older, you can make a tax-free gift directly from your IRA to Make-A-Wish New Jersey—up to $108,000 in 2025 and $111,000 in 2026. This is known as a Qualified Charitable Distribution (QCD) or IRA charitable rollover.  Your gift helps grant life-changing wishes for children with critical illnesses—without increasing your taxable income.

Who Can Give

• Individuals age 70½ or older
• Owners of traditional IRAs
• Owners of Roth IRAs (see note below)
• Those looking to satisfy Required Minimum Distributions (RMDs)

Key Rules

• Annual Limit: Up to $108,000 in 2025 and $111,000 in 2026, per individual
• Direct Transfer: Must be sent directly from your IRA custodian to Make-A-Wish New Jersey
• Eligible Accounts: Traditional IRAs; Roth IRAs may qualify but typically offer less tax benefit
• Outright Gifts Only: Cannot be directed to donor-advised funds or private foundations

Benefits of Giving Through Your IRA

• Tax-Free Distribution: Your gift is excluded from taxable income
• No Need to Itemize: You benefit even if you take the standard deduction
• RMD Satisfaction: Counts toward your Required Minimum Distribution
• Maximizes Impact: Helps grant wishes immediately
• May Reduce Taxable Income: Could lower Medicare premiums and taxable Social Security

Important Note About Roth IRAs

While Roth IRAs can be used for QCDs, they rarely offer additional tax benefit because distributions are typically already tax-free and Roth IRAs do not have RMDs during the owner's lifetime. For most donors, traditional IRAs are the preferred source for QCDs.

Ready to Make a Gift?

Contact your IRA custodian and request a Qualified Charitable Distribution to:

Make-A-Wish New Jersey
1384 Perrineville Road
Monroe Township, NJ 08831
Tax ID: 22-2488495

You should work closely with your IRA custodian to request a direct distribution to Make-A-Wish New Jersey. Please notify us when you plan to make your gift.

Contact:
Shannon Marcotte
Major Gift Officer
smarcotte@nj.wish.org│609.371.9474

The information on this page is intended to assist in your tax, estate, and charitable planning. It should not be construed as legal or tax advice. For such advice, please contact your attorney or financial advisor.