Here is a tax-smart way to make an impact on Baltimore City’s young artists using your qualified retirement plan. The IRA charitable rollover (also called the Qualified Charitable Distribution, or QCD) is a great way to make a tax-free gift to BSA and satisfy your Required Minimum Distribution. If you are 70½ or older, you are able to make a tax-free gift of up to $100,000 directly from your traditional IRA to BSA. And if you are 72 or older, you can also use this transfer to satisfy your required minimum distribution.