Where does this number come from?

IRS Notice 2025-67 (2026 retirement plan COLAs). We record the primary source for every constant our models use, along with the date a person last checked the value against it — in this case 2026-08-29. A figure without a source and a date cannot be told apart from a stale one.

Facts registry

What is the 2026 one-time QCD to a split-interest entity (§408(d)(8)(F))?

$55,000

The One-time QCD to a split-interest entity (§408(d)(8)(F)) for TY2026 is $55,000. Source: IRS Notice 2025-67 (2026 retirement plan COLAs). Checked against that source on 2026-08-29.

Where it comes from

Value: $55,000
Applies to: TY2026
Jurisdiction: United States, federal
Primary source: IRS Notice 2025-67 (2026 retirement plan COLAs)
Last checked: August 29, 2026
Registry id: irs.qcd.split-interest-limit.2026

Same notice, same extraction: "The amount of qualified charitable distributions made directly to a split-interest entity that are not includible in gross income under section 408(d)(8)(F)(i)(II) pursuant to a one-time election is increased from $54,000 to $55,000." Counts within the annual cap; the qcd model discloses it as unmodeled rather than pretending to cover CRUT/CRAT/CGA mechanics.

Not currently consumed by a model

This constant is in the registry with its source and check date, but no model consumes it yet. It is published anyway — a sourced number is useful whether or not we happen to compute with it.

Get it programmatically

The whole registry as JSON — every constant with its value, period, primary source, and check date. No key required.

curl https://worthune.com/api/v1/facts

Questions

Common questions

What is the 2026 one-time QCD to a split-interest entity (§408(d)(8)(F))?: The One-time QCD to a split-interest entity (§408(d)(8)(F)) for TY2026 is $55,000. Source: IRS Notice 2025-67 (2026 retirement plan COLAs). Checked against that source on 2026-08-29.
Where does this number come from?: IRS Notice 2025-67 (2026 retirement plan COLAs). We record the primary source for every constant our models use, along with the date a person last checked the value against it — in this case 2026-08-29. A figure without a source and a date cannot be told apart from a stale one.
How do I get this figure programmatically?: GET https://worthune.com/api/v1/facts returns the whole registry as JSON — every constant with its value, period, primary source, and check date. No key is required.

Related constants

IRC §401(a)(17) annual compensation limit — $360,000
401(k) age-50 catch-up contribution limit — $8,000
401(k)/403(b) employee elective deferral limit — $24,500
IRC §415(c) overall defined-contribution limit — $72,000
ACA applicable percentage, top of the table (300–400% FPL), TY2026 — 9.96%
ACA applicable percentage, bottom of the table (< 133% FPL), TY2026 — 2.1%

The whole registry · How we maintain it

We maintain this registry against its primary sources on a best-efforts basis and version every change publicly. It is reference information, not tax or financial advice — verify against the primary source before relying on a figure. Spotted something wrong or out of date? Tell us at support@worthune.com.