Planned Giving IRA Opportunities—2026 Update

At the Institute for Creation Research (ICR), we are grateful for each opportunity to come alongside you as you steward God’s gifts with purpose and care. Recent IRS updates continue to expand meaningful ways to give through your IRA. If you are age 70½ or older, you may make a qualified charitable distribution (QCD) directly from your IRA to ICR. Beginning in 2026, the annual QCD limit increases to $111,000 per taxpayer. These gifts are excluded from taxable income and may also satisfy your Required Minimum Distribution (RMD), without increasing your adjusted gross income.

In addition, SECURE Act 2.0 provides a special opportunity to establish a charitable gift annuity (CGA) through a one-time IRA distribution. In 2026, up to $55,000 may be used to fund a CGA, offering fixed lifetime payments while supporting the mission of ICR.

ICR to CGA Key Guidelines

• Must be age 70½ or older
• Up to $55,000 (one-time election)
• May be established for you, your spouse, or both
• Lifetime payments must begin immediately (no deferrals)
• Minimum 5% payout rate
• Agreement must be non-assignable

While IRA gifts do not qualify for a charitable deduction, they provide significant benefit by reducing taxable income. With recent changes affecting charitable deductions, many find this to be a wise and effective way to give.

How to Give from Your IRA

To qualify, your gift must be transferred directly from your IRA administrator to ICR. Please provide:

• Legal name: Institute for Creation Research
• Tax ID: 95-3523177
• Address: P.O. Box 59029, Dallas, TX 75229

If a check is sent to you (payable to ICR), you may forward it to us. Please include identifying information so we may properly acknowledge your gift.

We would be honored to serve you as you consider these opportunities.

For more information about this or other ways to support ICR’s ministry, call 800.337.0375 or email us at stewardship@icr.org.