IRA Charitable Donations

Use your IRA to support our mission to protect, manage, and advocate for the Appalachian National Scenic Trail. If you are 70½ or older, you can make a tax-free distribution from your traditional IRA or Roth IRA.

Benefits of This Gift

• If you are 73 or older, your gift can be used to satisfy your Required Minimum Distribution (RMD).
• Pay no income tax on the amount withdrawn for your gift.
• If you do not itemize your taxes and claim the standard deduction instead, a Qualified Charitable Deduction can be particularly beneficial by reducing your taxable income.
• You can give above your deductible charitable limit of 50% of adjusted gross income.
• It’s simple to arrange and you do not need an attorney.
• Your gift immediately goes to support the greatest needs of the ATC.

How to Do This Gift

• Your gift may come from a traditional or Roth IRA and can be a one-time or a recurring distribution. Each person over the age of 70½ can donate up to $100,000 per year from their IRAs tax-free.
• If you’re under the age of 70½, you can make a withdrawal from your IRA and donate the proceeds to the ATC after taxes.
• Funds are easily transferred to the Appalachian Trail Conservancy (Federal Tax ID: 52-6046689). To initiate the transfer from your account, simply contact your plan administrator and have them send a check directly to us at:
  Appalachian Trail Conservancy
  PO Box 807
  Harpers Ferry, WV  25425
• The gift date is the date the funds clear your account—not the postmark date. So we strongly recommend mailing checks by December 1 to allow extra time for your gift to be deposited.
• The check must clearly state the account is an IRA and have your name on it, and it must be completed by December 31 each year.

Remember to name the Appalachian Trail Conservancy as a beneficiary of your IRA account!

Fund a CGA with your IRA

If you are 70½ or older, you can support the ATC and receive income for life when using your IRA to fund a charitable gift annuity. Some limitations apply so contact us for more details and a personalized illustration with no obligation.

How it Works

• You and/or your spouse may fund a single or joint charitable gift annuity (minimum of $10,000; up to $53,000 per individual or $106,000 for a couple) from a qualified IRA account.
• In order to qualify, the payout rate must be at least 5%.
• You will receive income for life in the form of reliable payments based on your age(s) at the time of the gift.
• You may not claim a charitable income tax deduction for the gift.

This is a one-time opportunity which must be completed within a single calendar year.