Whitepapers

Since January 1, 2023, donors age 70½ or older have had a new asset available to establish a charitable gift annuity (CGA): a qualified charitable distribution (QCD) from their Individual Retirement Account (IRA). A year later, donors continue to ask whether it is better to fund a CGA with cash, appreciated securities, or a QCD. Read a whitepaper provided by PG Calc that helps planned giving professionals determine the best asset to fund a gift annuity.