IRA Qualified Charitable Distribution (QCD)

1. Instruct your IRA custodian to distribute assets directly to Temple Beth Sholom
2. Your IRA distribution to Temple Beth Sholom is tax-free.

TAX CODE REQUIREMENTS:

• You must be 70 ½ at time of distribution.
• Distribution cannot exceed $100,000 per year, per individual.
• Distribution must come directly from IRA custodian.
• You cannot receive any goods or services in return for the gift.
• Your distribution is tax-free.
• You can satisfy all or part of your required minimum distribution.
• You can satisfy outstanding pledges with an IRA distribution.