If you are over 70.5 years and have one or more retirement accounts, the IRS requires you to make minimum distributions from those accounts each year. You can transfer up to $100,000 to IAR, tax-free each year — even if that’s more than your required minimum distribution (RMD). The transfer counts towards your RMD but isn’t included in your adjusted gross income. Your donation would come directly from your retirement account to “Independent Animal Rescue” via check.