The benefits for this strategy are significant – even though there is no tax deduction, the amount of the donation does not count as income but does count as that year’s RMD. For non-QCD donations, even if the donation could be itemized, it shows up in the adjusted gross income because it is a below-the-line deduction. This means that it could create vulnerability to the auxiliary taxation issues related to AGI and MAGI (more on these later in the chapter) that are determined before deductions are considered. For those who are not otherwise itemizing, a non-QCD donation would not allow for a
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