Planned Giving

Many of our donors have taken advantage of the IRA qualified charitable distribution (QCD). This is a great way to avoid taxation on IRA distributions and make a significant philanthropic gift in support of the Library.

• Donors age 70½ or older may make a gift of any amount, up to $100,000 per individual ($200,000 for couples with individual IRA accounts), from an IRA without paying income tax on the donated amount.
• For donors who have a required minimum distribution (RMD), making a gift directly from an IRA to The UCLA Foundation will satisfy that requirement.
• The QCD can only be made from IRAs, not from company plans.
• Funds should be transferred directly from the donor’s financial institution to The UCLA Foundation.
• Donors who have personalized checks for their IRA account should contact UCLA’s Office of Gift Planning for specific information to ensure their wishes are met.
• Since January 2023: Taxpayers age 70½ and older can now make a one-time $50,000 distribution directly from an IRA to fund a charitable gift annuity or charitable remainder trust and treat this as a qualified charitable distribution. Special conditions and rules apply. Please contact UCLA’s Office of Gift Planning for details.

For more information, please contact Robin Sauldsberry, Senior Director of Gift Planning at 310-267-4070 or at robinw@support.ucla.edu. You may also visit legacy.ucla.edu.