• Donate publicly traded stocks, mutual funds, or other eligible securities directly to the RAF.
• If you have held appreciated securities for more than one year, you may avoid capital gains tax on their appreciation.
• You may qualify for a charitable income tax deduction based on the fair market value of the securities, subject to applicable limitations.
• Eligible deductions that exceed annual limits may generally be carried forward for up to five additional years.

How to get started: Contact the RAF for instructions before transferring securities. Because stock transfers arrive without donor information, please notify us of your gift so we can properly acknowledge and thank you.

• Donors must send the IRA funds directly to the qualified 501(c)(3). If you withdraw the money first, it counts as taxable income and does not qualify as a QCD. 
• The amount donated via a QCD is excluded from your taxable income and Adjusted Gross Income (AGI), which can help lower Medicare premiums and taxes on Social Security.
• Qualified distributions can count toward your Required Minimum Distribution (RMD), if applicable.
• For 2026, eligible individuals may donate up to $111,000 in QCDs annually. The IRS deadline for tax year 2026 distributions is 12/31/26.
• You can use a QCD even if you take the standard deduction instead of itemizing.

How to get started: Contact your IRA custodian and request a Qualified Charitable Distribution directly to the RAF. The distribution must meet IRS requirements to qualify for favorable tax treatment.

• Recommend a grant from your existing donor-advised fund.
• Support the RAF now or arrange for future grants through your fund's succession or legacy planning options.
• Make a gift without having to transfer additional personal assets directly to the RAF.

How to get started: Contact your donor-advised fund sponsoring organization and recommend a grant to the Recreational Aviation Foundation. Please let the RAF know about your gift so we can thank you appropriately.

• Consider donating land, a home, or other eligible property.
• Depending on the property and your circumstances, your gift may provide charitable income tax benefits and help reduce potential capital gains taxes.
• Gifts of property may be made during your lifetime or through your estate plans.

How to get started: Contact the RAF before arranging a property donation. All proposed gifts of real estate and other noncash property are subject to review and acceptance by the RAF.

• Establish and fund an irrevocable trust with cash, appreciated securities, or other eligible assets.
• Receive payments for life or for a specified period of up to 20 years.
• Designate the RAF to receive all or part of the remaining trust assets when the trust ends.
• You may qualify for a charitable income tax deduction based on the calculated value of the RAF's future interest in the trust.
• Funding a trust with appreciated assets may provide additional tax-planning advantages.

How to get started: Consult your estate-planning attorney or financial advisor to determine whether a charitable remainder trust fits your financial and charitable goals. Contact the RAF before naming it as a beneficiary.

• Leave a specific dollar amount, percentage of your estate, or particular assets, such as cash, securities, or real estate.
• Name the RAF as a beneficiary of all or part of your remaining estate after other bequests have been fulfilled.
• Designate the RAF as a contingent beneficiary if another named beneficiary is unable to inherit.
• Your estate may qualify for a charitable estate tax deduction for the value of your gift.

How to get started: Ask your estate-planning attorney to include the RAF in your will or living trust. If you already have an estate plan, you may be able to amend it to include a charitable gift.

• Name the RAF as a full or partial beneficiary of your retirement account.
• Designate the RAF as a contingent beneficiary if your primary beneficiary does not inherit the account.
• Gifts of traditional retirement assets to qualified charities generally avoid the income taxes that individual beneficiaries would otherwise pay on distributions.
• Your estate may also qualify for a charitable estate tax deduction.

How to get started: Contact your retirement plan administrator or financial institution to request a beneficiary designation form. You can generally add the RAF without changing your will.

• Name the RAF as a full or partial beneficiary of an existing or new life insurance policy while retaining ownership and control.
• Transfer ownership of a policy to the RAF and potentially qualify for a charitable income tax deduction.
• Additional premium payments on a policy owned by the RAF may also qualify as charitable contributions, subject to applicable tax rules.

How to get started: Contact your insurance company or agent to request the appropriate beneficiary or ownership change forms. Please contact the RAF before transferring ownership of a policy to confirm that it can be accepted.