Build a lasting legacy of health, hope, and healing – for all. 

Atrium Health Foundation provides several giving strategies that allow donors to support Atrium Health’s mission while taking advantage of numerous tax and financial benefits. A qualified charitable distribution (QCD), also known as IRA Charitable Rollover, is a nontaxable distribution made directly by the trustee of your IRA to Atrium Health Foundation. While QCDs do not qualify for a charitable deduction, they do count towards your required minimum distribution (RMD).

Several conditions must be met for a QCD to be nontaxable:

  • You must be age 70½ or older on the date of the distribution.
  • The distribution payment must be made directly to a qualified charity like Atrium Health Foundation. A qualified charity is an organization described in Internal Revenue Code (IRC) Section 170(b)(1)(A), generally a public charity that is eligible to receive tax deductible contributions.
    The following charities are excluded: private foundations, donor-advised funds, and charitable supporting organizations.
  • The distribution would otherwise be deductible as a charitable contribution under IRC Section 170. • The maximum annual exclusion from income per individual in 2024 is $105,000.
  • The distribution must be from an IRA. QCDs are not permitted from employer-sponsored retirement plans, including active SEP-IRA or SIMPLE IRA plans. An “active” SEP-IRA or SIMPLE IRA is one in which an employer contribution or salary reduction contribution is made for the plan year ending with or within the participant’s tax year in which the QCD would be made.
  • The amount of the QCD is limited to the amount that would normally be subject to taxation.
  • A QCD will count toward satisfying any required minimum distribution (“RMD”).


  1. Contact your IRA plan administrator (e.g. Fidelity, Schwab) to make a gift from your IRA account to Atrium Health Foundation. Many IRA administrators have an online form. Atrium Health Foundation can provide a sample letter to submit to your IRA administrator.
  2. File the necessary request form with your IRA administrator.
  3. Designate Atrium Health Foundation as a qualified charity recipient for your QCD. Atrium Health Foundation’s Federal Tax ID Number is 56-6060481.
  4. After your request is submitted, your IRA administrator will issue a mailed check to Atrium Health Foundation.
  5. Be sure to request that your name be included with the transfer information.


For more information or for questions, please contact Beth Braxton, Director, Fund Development Development at (704) 355-4049 or email

Atrium Health Foundation’s Federal Tax ID Number is  56-6060481. Our mailing address is 7800 Providence Road, Suite 208, Charlotte, NC 28226.