By Peter Bratlie, CPA (Retired) and Juliette Fowler Communities Board Member
For nearly 20 years, I have had the privilege of being part of the Juliette Fowler Communities family. During that time, I have witnessed firsthand the heart behind Fowler’s mission and the life-changing impact it has on residents of all ages.
One program that especially inspires me is Ebby House. Seeing young women overcome difficult circumstances, build independence, and pursue successful futures is a powerful reminder of why organizations like Fowler matter. My connection to Fowler is also personal. My stepmother lived at Fowler in her nineties and received excellent care. I continue to be impressed by the compassionate staff, the welcoming atmosphere, and the genuine sense of community that makes Fowler such a special place.
My wife and I regularly visit older adults in nursing homes who have few visitors and limited support systems. Through those experiences, I have seen the difference quality care and community can make in a person’s life. That’s one reason I am passionate about helping others support causes they care about, while also making thoughtful financial decisions.
As a retired CPA, one of the tools I often encourage donors to explore is a Qualified Charitable Distribution (QCD).
A QCD allows individuals age 70½ or older to make a gift directly from their Individual Retirement Account (IRA) to a qualified charity such as Juliette Fowler Communities. For those age 73 and older who are required to take annual Required Minimum Distributions (RMDs), a QCD can be an especially valuable giving option.
When a QCD is made, the funds are transferred directly from the IRA custodian to the charity. Because the distribution goes directly to the nonprofit, the amount is generally excluded from the donor’s taxable income. While a QCD is not claimed as a charitable deduction, it can provide significant tax advantages because the distribution is not included in adjusted gross income.
For many donors, this can offer benefits beyond simply satisfying their Required Minimum Distribution. Lower taxable income may help reduce the taxation of Social Security benefits and may lessen the impact of income-related thresholds that affect retirees.
For 2026, eligible donors can contribute up to the IRS qualified annual limit through a QCD. As always, it is important to consult with your financial advisor, CPA, or tax professional to determine how a QCD may fit into your individual financial plan.
I believe charitable giving should be both meaningful and intentional. A Qualified Charitable Distribution allows donors to support the missions they care about most while potentially receiving valuable tax benefits. For those who have been considering a gift to Juliette Fowler Communities, a QCD may be one of the most effective ways to make a difference.