Immediate Donations to Animals in Need:

Medical Care Fund
Emergency Cases

IRA Charitable Rollover Donations

Would you like a tax break while helping save the lives of homeless pets in our community? An IRA Charitable Rollover Donation is a wonderful way to help heal the pets in BARCS’ care. As you know, individuals 70 1/2 or older are eligible to donate funds from a taxable individual retirement account (IRA) directly to charity through a qualified charitable distribution (QCD). Reduce your income tax liability by making a tax-free charitable IRA distribution to the Baltimore Animal Rescue and Care Shelter. 

Program Information:

  • Be age 70 1/2 or older at the time the IRA distribution is made to BARCS. If you are age 73 or older, your qualified charitable distribution (QCD) can satisfy all or part of your required minimum distribution (RMD).

  • Make the distribution directly from your IRA account to BARCS. You do this by contacting your IRA custodian and directing them to issue a check in the amount you specify directly to BARCS.

  • Provide your IRA custodian with the following information so they can issue a check payable to BARCS:

    • Legal Name: Baltimore Animal Rescue and Care Shelter

    • Federal Tax ID: 86-1130456

    • Address: 2490 Giles Road, Baltimore, MD 21225

    • Ask the custodian to put your name in the “memo” line of the check or include a letter stating your name and address. That way we’ll know it’s from you and can provide you with an acknowledgment for your records.

  • Your IRA custodian can mail the check directly to us or you can deliver it in person or mail it to us. 


Please remember to consult your tax advisor for specific rules related to qualified charitable distributions. If you would like more information about making an IRA Charitable Rollover gift, please contact our Philanthropy Team at give@barcs.org.

Frequently Asked Questions:  IRA Charitable Rollover:

Below we’ve provided answers to some frequently asked questions about making an IRA Charitable Rollover gift to the Baltimore Animal Rescue and Care Shelter (BARCS). 

  • Distributions by check must have a postmark on the envelope no later than December 31 of the same tax year.

  • Yes, individual donors may exclude up to up to $100,000 from gross income for qualified charitable distributions. If you file taxes jointly, your spouse may also make a qualified charitable distribution from his or her own IRA within the same tax year for up to $100,000. While your donation counts toward your RMD, it is not limited by your RMD.

  • Yes, however, the law limits the exclusion from gross income to $100,000. Charitable contributions from an IRA in excess of $100,000 must follow the general rules pertaining to percentage limitations and itemized contribution reductions.

  • No. You can, however, make gifts from IRA distributions that do not meet the requirements of a qualified charitable distribution. In such cases, the IRA distribution would be recognized as income for income tax purposes and would typically be eligible for a federal income tax charitable deduction.

  • No. Donors of qualified IRA gifts do not receive a federal income tax charitable deduction for the IRA gift, as they are not being taxed on the withdrawal.

  • Yes. A qualified charitable distribution excludes the amount donated from taxable income, which is unlike regular withdrawals from an IRA. Keeping your taxable income lower may reduce the impact to certain tax credits and deductions, including Social Security and Medicare. Donors who do not itemize deductions on their federal income tax returns may benefit from qualified IRA gifts because of the gifts’ exclusion from gross income. Amounts withdrawn from an IRA account are removed from the donor’s taxable estate. We urge you to consult your tax advisor to learn which benefits apply to your specific situation.

  • Traditional, Rollover, Inherited, SEP (inactive plans only) and SIMPLE (inactive plans only) are eligible for QCDs. Donors may convert SEP or SIMPLE IRAs to a Traditional IRA in order to be eligible for a QCD.

  • No. However, donors may be able to make qualified transfers from their pension or retirement plan—such as a 401(k) or 403(b)—to their IRA, and then make a charitable gift from their IRA account.