The Qualified Charitable Distribution (QCD) rules allow taxpayers to make IRA distributions payable directly to a qualified charity without treating the distribution as taxable income. This law permits up to $100,000 per taxpayer to be contributed directly from an IRA to charity. In addition, the distribution will count towards the IRA owner’s Required Minimum Distribution (RMD) for the year. The QCD rules were initially intended to expire after 2007, but have since been reenacted periodically over the years. The Protecting Americans from Tax Hikes (PATH) Act of 2015 made these rules a permanent part of the tax code.