{
 "protocol": "verified-facts/0.3",
 "key": "us/retirement/qcd-limit",
 "label": "Qualified charitable distribution annual limit, § 408(d)(8)(A)",
 "value": 111000,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
 "quote": "The aggregate amount of qualified charitable distributions that are not includible in gross income under section 408(d)(8)(A) is increased from $108,000 to $111,000.",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "previous": {
  "value": 108000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 },
 "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
 "hash": "sha256:ce7da64b713ea1c60ebee45cc5beeb0899bdd85dc2bc916931bcda30360d832f",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..LiZOKTFDt4o-iq9N5wWSfm3bH5MyG1OdY_-81IWRDnWsVitEFHpuIBDt86yiHOtaLV0WqWBt4Z0jYs6MaA6hBA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/retirement/qcd-limit",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 }
}