In most cases, the amount of charitable cash contributions taxpayers can deduct on Schedule A as an itemized deduction is limited to a percentage (usually 60 percent) of the taxpayer’s adjusted gross income (AGI). Qualified contributions are not subject to this limitation.

大多數情況下，納稅人可以在附表 A 中以分項扣除形式扣除的慈善現金捐款金額不得超過納稅人調整後總收入 (AGI) 的一定百分比（通常為 60%）。合格捐款 (QCD) 不受此限制。

More detail see: https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contribution-deductions

Individual retirement arrangement (IRA) owners aged 70½ and older can make up to $105,000 in tax-free charitable donations during 2024 through qualified charitable distributions.

For those age 73 or older, qualified charitable distributions (QCDs) also count toward the year's required minimum distribution (RMD).

Generally, IRA distributions are taxable, but QCDs remain tax-free if sent directly to a qualified charity by the trustee.

Individuals can NOT make a QCD directly from their 401(k) accounts, but they can roll over 401k funds to an IRA and then make a QCD donation from the IRA account.

70½ 歲及以上的個人退休計畫 (IRA) 所有者可以在 2024 年期間透過合格的慈善捐贈進行高達 105,000 美元的免稅慈善捐贈。

對於 73 歲或以上的人，合格慈善分配 (QCD) 也計入當年的最低分配要求 (RMD)。

一般來說，IRA 分配是應納稅的，但如果受託人將 QCD 直接發送給合格的慈善機構，則免稅。

個人無法直接從您的 401（k）中進行 QCD，但他們可以將 401k 資金轉入 IRA，然後從 IRA 進行 QCD 捐贈。

More detail see: https://www.irs.gov/newsroom/give-more-tax-free-eligible-ira-owners-can-donate-up-to-1