The 2025 annual limit for QCDs is $108,000 per individual, or $216,000 for married couples filing jointly. This limit is indexed for inflation starting in 2024, with no minimum amount required.

Starting in tax year 2023, the IRS allows for a one-time election of a QCD to a split-interest entity.  In 2025, this one-time lifetime maximum transaction allows a donor to make a QCD of up to $54,000 to fund one of either a Charitable Remainder Unitrust (CRUT), Charitable Remainder Annuity Trust (CRAT) or Charitable Gift Annuity (CGA). This amount is adjusted annually by the IRS.