{
  "title": "2027 Qualified Charitable Distribution (QCD) Limit",
  "canonical": "https://quantcalc.app/qcd-limit-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": null,
    "index": null,
    "rounding": null,
    "source": "No 2027 figure published as of 2026-08-12",
    "sourceLabel": "the publishing agency",
    "method": "Indexed under SECURE 2.0 §307 and published each autumn in the IRS retirement-plan cost-of-living notice; the 2027 figure has not been published, and this dataset does not project it",
    "notProjected": null,
    "title": "Qualified charitable distributions"
  },
  "rows": [
    {
      "label": "Annual QCD exclusion cap (IRC §408(d)(8)(A))",
      "scope": "Per person aged 70 1/2 or older",
      "v26": "$111,000",
      "v27": "Not yet announced",
      "status": "NOT YET ANNOUNCED",
      "method": "Indexed under SECURE 2.0 §307 and published each autumn in the IRS retirement-plan cost-of-living notice; the 2027 figure has not been published, and this dataset does not project it",
      "src26": "IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs)",
      "src27": "No 2027 figure published as of 2026-08-12",
      "numeric": {
        "v26": 111000,
        "v27": ""
      }
    },
    {
      "label": "One-time split-interest QCD cap (IRC §408(d)(8)(F))",
      "scope": "Per person, once in a lifetime",
      "v26": "$55,000",
      "v27": "Not yet announced",
      "status": "NOT YET ANNOUNCED",
      "method": "Indexed under SECURE 2.0 §307 and published each autumn in the IRS retirement-plan cost-of-living notice; the 2027 figure has not been published, and this dataset does not project it",
      "src26": "IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs)",
      "src27": "No 2027 figure published as of 2026-08-12",
      "numeric": {
        "v26": 55000,
        "v27": ""
      }
    }
  ]
}