By Sarah Brenner, JD
IRA Analyst


Can a QCD be used to pay dues to a charitable organization?


This is an area where we receive a lot of questions. To qualify as a QCD, there cannot be any benefit back to you from the funds that go from your IRA to the charity. Paying dues required for membership would be a benefit back to you and as such would not qualify as a QCD.


My brother and I are both recently retired. Our father is 90 years old. Dad has listed my brother and me as co-beneficiaries (each entitled to 50%) of his Roth IRA account upon his passing.

Do you believe this is the best/correct form of beneficiary title for my brother and me? If not, please detail what specifically you would recommend. What if my bother wants to cash out his 50% of the Roth account in the same year Dad passes, and I want to retain my 50% of for up to 10 years and then cash it out? Do we need to address this possibility with modified beneficiary title/instructions in advance?

Thank you,



Hi Greg,

Your father’s plan to name both you and your brother as equal beneficiaries directly on his Roth IRA beneficiary form is a good one. By your father indicating on the beneficiary designation form exactly who is entitled to the IRA funds after his death and exactly how much each beneficiary will get, many of the issues and complications that can arise after the death of an IRA owner will be avoided

After your father’s death, separate inherited Roth IRAs should be established for both you and your brother. Each of you can do what you like with your share. If your brother wants to take an immediate distribution of his share and you choose to maximize the time allowed by the 10-year rule, that is not a problem. There is no need for any additional instructions to be added to the beneficiary form to address this situation.