IRA Gifts

The Library of Congress accepts Qualified Charitable Distributions from Individual Retirement Accounts. A Qualified Charitable Distribution (QCD)—sometimes called an IRA charitable rollover—allows individuals age 70½ or older to make a tax-free gift directly from their IRA to the Library of Congress. A QCD can count toward your required minimum distribution (RMD) and may reduce your taxable income.

How to Make an IRA Gift

1. Contact your IRA administrator
   Ask your provider to send a Qualified Charitable Distribution directly to the Library of Congress. Many custodians allow you to do this online or through a simple one-page form.
2. Let us know your gift is coming
   Email devofc@loc.gov so we can identify and credit your gift properly. Please include:
   • Name of your IRA provider (and administrator contact name, phone, and email)
   • Gift Amount
   • Gift designation
   • Your phone and email

Information for Your IRA Administrator

Legal name

Library of Congress

Federal tax identification number

53-6002532

Address

Library of Congress
101 Independence Ave SE
Washington, DC 20540-1400

Type of organization

U.S. government agency (eligible to receive tax-deductible charitable gifts under 26 U.S.C. §170(c)(1))

Questions? We're here to help.

If you would like to discuss your plans, explore your giving options, or learn how an IRA gift can create a lasting legacy at the Library, please contact:

Sara Karrer
Email: saka@loc.gov
Phone: 202-707-6150

IRA Gift Resources

• Information on Gift Planning (PDF, 72KB)
• Sample IRA Letter (PDF, 67KB)

Disclaimer: The information on this website is not intended as legal or tax advice. Please consult your attorney or tax advisor for guidance.