Donation from your IRA

Donate from Your IRA — A Tax-Smart Way to Support Freedom 

If you’re age 70½ or older, you can make a powerful gift to The Heartland Institute directly from your Individual Retirement Account (IRA) — and enjoy significant tax benefits while doing so. 

This special giving option, called a Qualified Charitable Distribution (QCD), allows you to donate up to $108,000 per individual in 2025 — or $216,000 for a married couple if both spouses qualify — tax-free each year. Your gift counts toward your Required Minimum Distribution (RMD) but is excluded from your taxable income, making it one of the most efficient and impactful ways to give. 

By donating directly from your IRA, you can: 

• Reduce your taxable income and potentially lower your tax bracket. 

• Satisfy your RMD while advancing Heartland’s mission. 

• Make a lasting impact on freedom, free markets, and sound public policy. 

How to Make a Qualified Charitable Distribution (QCD) 

Follow these simple steps to make your IRA gift: 

1. Confirm your eligibility 
   You must be 70½ or older at the time of the transfer. Eligible accounts include Traditional IRAs, Rollover IRAs, and certain inactive SEP or SIMPLE IRAs. 

2. Decide how much to give 
   You may donate up to $108,000 per individual (or $216,000 per couple) in 2025. Even if your RMD is less than that amount, you can give more — though excess gifts won’t count toward future RMDs. 

3. Contact your IRA custodian 
   Ask your IRA provider to make a Qualified Charitable Distribution (QCD) directly to: 
   The Heartland Institute 
   3939 N. Wilke Road 
   Arlington Heights, IL 60004 
   Federal Tax ID: 36-3309812 

4. Request that the check be made payable to “The Heartland Institute.” 
   For proper processing, the funds must be transferred directly from your IRA custodian to Heartland. If the check is made out to you personally and then forwarded to us, the gift will not qualify as a tax-free QCD. 

5. Notify Heartland of your gift 
   Let us know your contribution is on the way so we can properly acknowledge your generosity and ensure your intentions are honored. 

Key Guidelines 

• Eligibility: IRA owner must be 70½ or older at the time of distribution. 

• Annual Limit: Up to $108,000 per individual ($216,000 per married couple) in 2025, including your RMD. 

• Qualified Charities: Gifts must go to a 501(c)(3) public charity (like The Heartland Institute).  

• Tax Benefits: QCDs do not count as taxable income, helping reduce adjusted gross income and potential taxes on Social Security or Medicare premiums. 

• Deadline: Transfers must be completed by December 31 to count toward your current year’s RMD. 

Need Help? 

If you or your advisor would like more information about making a gift through your IRA, please contact: