Stock & IRA Donations

STOCK GIFTS

Donating appreciated stock directly to Population Media Center is often one of the most tax-efficient ways to give. When you transfer stock you have owned for more than one year, you receive a charitable deduction for the full fair market value of the shares on the date of transfer — and you pay no capital gains tax on the appreciation.

Why this matters: If you sold the shares first and then donated the cash, you would owe capital gains tax on any profit. By donating the shares directly, more of your investment goes to work for our mission.

The deduction for gifts of appreciated stock is generally limited to 30% of your adjusted gross income (AGI) in the year of the gift. Any unused portion can be carried forward for up to five additional tax years.

How to Transfer Stock Held at a Brokerage

1. Let us know in advance. Please contact Liz Borg at eborg@populationmedia.org with the company name and number of shares you plan to donate, so we can watch for the incoming transfer.
2. Instruct your broker to transfer the shares via DTC to:
   Charles Schwab & Co., Inc.
   DTC Clearing Number: 0164, Code 40
   For credit to: Population Media Center, Account #7171-1032

If you or your broker have questions, please reach out to us — we are happy to help coordinate the transfer.

How to Transfer a Physical Stock Certificate

If you hold an actual paper certificate, please send two separate envelopes by mail:

1. Envelope 1: The stock certificate, along with a letter describing what you are donating and any gift designation.
2. Envelope 2: A signed stock power form, along with a copy of the same letter.

Mail both envelopes to:

Population Media Center
Attn: Development Department
PO Box 2143
South Burlington, VT 05403

Sending the certificate and the stock power in separate envelopes is an important security precaution.

IRA CHARITABLE ROLLOVER (Qualified Charitable Distribution)

If you are 70½ or older, you can make a gift directly from your Individual Retirement Account (IRA) to Population Media Center — and pay no income tax on the amount transferred. This is called a Qualified Charitable Distribution, or QCD (also commonly called an IRA Charitable Rollover).

This can be a powerful giving strategy because the transferred amount is excluded from your taxable income entirely. That means you benefit even if you do not itemize deductions on your tax return.

2026 Annual Limit You may transfer up to $111,000 from your IRA to qualified charities in 2026 free of federal income tax. If you and your spouse both qualify, each of you may give up to $111,000 — for a combined total of up to $222,000. This limit is adjusted for inflation each year.

Eligibility Rules at a Glance

• Your Age: You must be age 70½ or older at the time of the transfer. Note that the age at which you are required to take IRA distributions is now 73 — but you may make a QCD as early as 70½, before required distributions even begin.
• Account Type: QCDs can be made from a traditional IRA or Roth IRA. They are not available from 401(k), 403(b), pension, or other employer-sponsored retirement plans.
• Direct Transfer: The funds must go directly from your IRA trustee to Population Media Center. If the distribution is paid to you first, it does not qualify as a QCD.
• Eligible Charities: The gift must go to a qualifying public charity like Population Media Center. Gifts to donor-advised funds and private foundations do not qualify.
• No Benefits in Return: You cannot receive any goods or services in exchange for the gift. If you receive anything of value in return, the transfer does not qualify for tax-free treatment.
• Annual Limit: Your total QCDs to all charities combined cannot exceed $111,000 in 2026. This cap is indexed for inflation and adjusts each year.
• Counts Toward RMD: If you are subject to a Required Minimum Distribution (RMD) for the year, your QCD counts toward satisfying it — a helpful way to meet your distribution requirement without adding to your taxable income.
• Written Receipt: You must obtain a written acknowledgment of your gift from Population Media Center to claim the tax-free treatment. We will provide this automatically upon receiving your transfer.

How to Make a QCD

1. Contact your IRA custodian (the financial institution that holds your IRA) and request a Qualified Charitable Distribution.
2. Instruct them to make the check or transfer payable directly to Population Media Center and send it to our address below.
3. Notify us that a transfer is coming by contacting Liz Borg at eborg@populationmedia.org, so we can apply it to your account correctly and send your receipt promptly.

Population Media Center
Attn: Development Department
PO Box 2143
South Burlington, VT 05403