{
  "id": "DED_QCD",
  "name": "Qualified Charitable Distribution",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Age 70½+; IRA distributions direct to charity, up to $105K",
    "requires_entity_type": null,
    "min_age": 70,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "IRA distribution to charity (max $105K)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [
    "DED_CHARITABLE"
  ],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Distributions had to be made by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Distribute up to $105,000 from your IRA directly to qualified charities. Excluded from income entirely — better than a deduction because it reduces AGI. Must be age 70½ or older.",
  "irc_reference": "IRC §408(d)(8)",
  "deadline": "Distributions by Dec 31 of tax year"
}