Unrestricted Giving, QCDs, and Why They Matter for Your Philanthropy
Every year, Americans give nearly 2% of our nation’s GDP to charitable causes—a remarkable level of generosity that supports more than a million nonprofits across the country.
The Lincoln Community Foundation (LCF) is your home for charitable giving, no matter what causes you support. Simultaneously, we are committed to understanding the needs of our community and sharing that information with you and other donors to help ensure that charitable dollars are invested where they can do the greatest good.
Some needs are urgent, such as immediate assistance in response to a crisis. Other needs are long term, such as building educational opportunities, strengthening health and human services, or expanding economic stability.
Because our community’s needs evolve, LCF is focused on identifying what matters most at any given moment and helping you ensure that your generosity has a meaningful impact both immediately and across generations.
For donors aged 70½ and older, one of the most effective and tax-savvy charitable giving tools available is the Qualified Charitable Distribution, or QCD. A QCD allows you to direct up to $111,000 in 2026 from your IRA to a qualified public charity—bypassing taxable income.
If you are already taking required minimum distributions (RMDs), a QCD will count toward that amount without increasing your adjusted gross income, which can be especially helpful for managing tax brackets, Medicare IRMAA surcharges, and other income-related considerations.
QCDs cannot be directed to donor advised funds. Many donors choose to use their donor advised fund to support their favorite charities through regular annual gifts and then use their QCDs to support an unrestricted fund or the Give to Lincoln Day fund at Lincoln Community Foundation.
An unrestricted fund enables LCF’s board and staff to deploy dollars toward the most pressing and emerging needs right here at home. It is one of the most powerful ways to support your community, both now and in the future. Read more about QCDs and Give to Lincoln Day on the following page.
No matter which tools you use—a donor advised fund, a QCD, or other giving strategies—the Lincoln Community Foundation is here to support you. Please reach out anytime. We are honored to partner with you to ensure your generosity continues to make a meaningful difference in the community we all love.
PARTICIPATE IN GIVE TO LINCOLN DAY 2026 VIA IRA QCDs
The 15th Give to Lincoln Day is just around the corner! This annual giving event, benefiting local nonprofits, kicks off May 1 and builds up to Lincoln’s One Big Day of Giving on Thursday, May 28.
When you reach a certain age, the federal government requires you to withdraw or distribute a portion of your IRA investment and consequently pay taxes on the amount withdrawn. By using a Qualified Charitable Distribution (QCD) to support a qualified charity, those funds are transferred directly to that charitable organization, tax-free.
If you have an IRA and would like to make a QCD to support this year’s Give to Lincoln Day, please follow these steps:
Decide the total amount you wish to donate with your IRA QCD for Give to Lincoln Day.
Contact your IRA administrator to request a check for this amount from your IRA as a QCD. Checks must be made payable to Lincoln Community Foundation and mailed to:
Lincoln Community Foundation
Attn: Rhonda Page
215 Centennial Mall South, Suite 100
Lincoln, NE 68508
Please ask your administrator to include your name and “QCD” in the memo line. Checks must be received by the Foundation by May 28, 2026, to count toward the event.Select the nonprofit(s) you’d like to donate to. All participating nonprofits will be listed on GiveToLincoln.com after April 28.
Complete LCF’s IRA QCD form with your selected nonprofit(s) name and the amount of your donation(s). Your donation(s) should equal the total amount of your QCD check. Please note there is a $100 minimum donation per organization. Forms may be requested by contacting Rhonda Page at 402-474-2345 or rhondap@lcf.org.
Return the completed form to the Foundation by Friday, May 15, 2026.
Questions?
Contact Rhonda Page at 402-474-2345 or rhondap@lcf.org.