LEGACY PLANNING SERIES: TRADITIONAL IRA/401k AND QUALIFIED CHARITABLE DISTRIBUTIONS

Naming the RAF as a full or partial beneficiary of your traditional IRA or 401k can save estate taxes, and tax on the ordinary income. You can even specify a project if you wish!

The IRA/401k provides an RAF donor a very simple way to make a legacy gift to the RAF. You simply name the RAF a full or partial (fractional) beneficiary, or state a dollar amount of residual benefits in your plan.
You may also declare the RAF a “contigent beneficiary.” You may leave your IRA to your spouse or family member, after which the RAF becomes the beneficiary.
These gifts can avoid potential double taxes on IRA proceeds – first as part of the estate, then as ordinary income to the beneficiary. The IRA Charitable Rollover allows taxpayers over age 70 1/2 to donate up to $100,000 annually from their IRA without having to first declare the distribution as income. Such distributions count toward the Donor’s Required Minimum Distribution (RMD).
The Donor may specify a project, or the RAF will simply use it to further the RAF Mission to preserve, improve, and create airstrips for recreational access.

Consult your tax/legacy planner, then contact us for help in considering this way to leave a legacy.

There are several other ways you can help while preserving your lifestyle. Watch our website to learn about another option next month.

Submitted January 12, 2024.

Posted in News

RAF AWARDS GRANT FOR CONTINUED SUPPORT OF HCRC

February 24, 2026

Oregon RAF Liaison Bill Ables has been awarded a $5,000 RAF grant to retain RAF membership in and support the Hells Canyon Recreation Collaborative (HCRC) for the next five years. The HCRC was organized in 2016 at the request of Idaho’s Congressional Delegation as a framework for the various recreational user groups to collaborate with the US Forest Service within the 652,488-acre Hells Canyon National Recreation Area. Ables, a past Director and current member of the group, explained that HCRC membership is a cross-section of user groups from both the private and commercial sectors, including river rafters and jet boaters, backpackers, horse packers, aviators, and governmental management agencies. Providing ongoing support ensures continued aviation representation. The rugged Snake River canyon region hugs the borders of northeastern Oregon and western Idaho, and includes nine backcountry airstrips within the Recreational Area. All are maintained by volunteer aviation groups in collaboration with the USFS: Cache Creek, Salmon Bar, Dug Bar, Temperance Creek, Pittsburg Landing, Sluice Creek, Lord Flat, Memaloose, and Big Bar. “Our support of HCRC, combined with the other involved aviation groups, ensures ongoing maintenance and improvements at each of these nine airstrips. It benefits general aviation by preserving access to enjoy the beauty of the Hells Canyon area, which directly speaks to the Mission of the RAF,” Ables said. For more information on Dug Bar, Cache Creek, Big Bar, and Memaloose, see the Airfield Guide . Pittsburg Landing, Sluice Creek, Temperance Creek, and Salmon Bar are not listed in the Airfield Guide at this time. Submitted February 24, 2026