Planned Giving: Retirement Plan Gifts

For ESA members and insect enthusiasts aged 70½ and older, there is a special provision that allows you to make what is known as a Qualified Charitable Distribution (QCD) directly from your IRA.

If you possess a traditional Individual Retirement Account (IRA), you have the opportunity to contribute funds directly from your account to the Entomological Society of America (ESA). By doing so, you can utilize funds that might otherwise be taxed and withdrawn, with a limit of $100,000 per individual per year or $200,000 per couple with separate IRAs. 

To facilitate such contributions, we kindly request that you reach out to your IRA plan administrator at your earliest convenience. They may provide you with a form to complete, or you can contact us directly at, and we will gladly provide you with the necessary information.

In addition, we urge you to consider naming ESA as a beneficiary of your retirement plan or IRA. By doing so, you can potentially reduce the federal income tax burden on your heirs, making charitable gifts from these accounts a wise decision. In most states that offer a "Retirement or IRA designation of beneficiary form," you can designate the ESA as the recipient of all or a portion of the remaining assets in your financial accounts.

Please note that it is advisable to send the letter to your IRA plan administrator no later than December 13 to allow for processing by your plan administrator and receipt by ESA on or before December 31. We understand that each individual or couple's situation is unique, so we strongly recommend consulting with your financial planning or tax professional to discuss your charitable intentions.


The Entomological Society of America is not engaged in rendering legal or tax advice. The above material is intended solely for general information. For advice and assistance in specific cases, please consult with your attorney, tax advisor, or other appropriate professional.