Chapter 11

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IRA Charitable Contribution

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IRA Charitable Contribution

A person wearing a striped shirt lifts a child wearing a red shirt and jeans into the air in front of a white brick building.

What is an IRA Charitable Rollover Contribution?

For tax year 2025, a donor age 70 1/2 or older can make a tax-deductible transfer of up to $108,000 from their IRA to a qualified charity, such as your parish or the Diocese of San Diego each year. This is called a charitable rollover or a qualified charitable distribution (QCD). A married couple who are both 70 1/2 or older at time of the transfer can each transfer $108,000 from their IRA’s for a total of $216,000. QCD distributions made to qualified charitable organizations are tax deductible as charitable contributions.

 

If you reach the age of 73 at any time in 2024, traditional IRAs require you to make Required Minimum Distributions (RMDs). These RMDs will ordinarily be taxable income, because you did not pay federal income tax when you contributed the money to your account. However, you can avoid the tax on that distribution by making the RMD as a QCD directly from your IRA to a charity. Your IRA administrator will explain how your RMD distribution can be made to a charitable organization as a QCD, thereby removing the amount of the RMD distribution from your taxable income.

 

Your IRA administrator may take several weeks to process your request for a transfer of your distribution to the Diocese of San Diego. Please consult with your IRA plan administrator for instructions and deadlines.

 

Distributions from your IRA that are made out to you personally and not to the Diocese of San Diego or a qualified charity WILL NOT count as an IRA Charitable Rollover.

Download IRA Charitable Rollover Instructions and Form

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About the Coat of Arms

Bishop Pulido’s coat of arms is divided into four quarters with wavy horizontal lines from top to bottom. The blue and white lines represent the Blessed Virgin Mary. They also suggest water, which alludes to Jesus washing the feet of His disciples and to the waters of baptism. The red and gold lines represent the Holy Spirit and fire. The colors also can be seen as referring to the Blood that (along with water) poured from Jesus’ side at His crucifixion, as well as to the bread (gold) and wine (red) transformed into the Eucharist. At the center is a roundel featuring a symbolic representation of the “mandatum” (washing of the feet), which he believes exemplifies service to all humanity. The roundel’s outer edge is a line composed of small humps; it is borrowed from the coat of arms of the Diocese of Yakima, where Bishop Pulido served as a priest before being named a bishop.

About the Coat of Arms

Bishop Pham’s coat of arms depicts a red boat on a blue ocean, which is crisscrossed by diagonal lines suggesting a fisherman’s net. This symbolizes his ministry as a “fisher of men,” as well as how his own father had been a fisherman. The boat is also a symbol of the Church, which is often referred to as the “barque of Peter.” At the center of the sail is a red beehive (a symbol of the bishop’s baptismal patron saint, St. John Chrysostom, who was known as a “honey-tongued” preacher). The beehive is surrounded by two green palm branches (an ancient symbol of martyrdom; the bishop’s ancestors were among Vietnam’s first martyrs). The eight red tongues of fire around the boat are a symbol of the Holy Spirit and a representation of the diversity of ethnic and cultural communities. The red of the boat, the beehive and the tongues of fire allude to the blood of the martyrs.

About the Coat of Arms

The coat of arms combines symbols that reflect Bishop Bejarano’s spiritual life and priestly ministry. The main part of the shield shows four wavy vertical lines on a gold background. These represent flowing waters. This alludes to his chosen motto and also symbolizes the graces that come from the Divine life to quench our thirst for God. The upper third of the shield is red because it is borrowed from the coat of arms of the Order of Mercy, of which the Bishop’s patron saint, Raymond Nonnatus, was a member. The central symbol resembles a monstrance because St. Raymond is often depicted holding one. The Eucharist is Bishop Bejarano’s inspiration for his vocation. It was through the Eucharist that he received his call to the priesthood at age seven and which keeps his faith and his ministry going. It represents the call to offer oneself as a living sacrifice. The monstrance is flanked on either side by an image of the Sacred Heart, alluding to the mercy of God and echoing the idea of a sacrificial offering of oneself united to the sacrifice of Christ, and of a rose for Our Lady. It is an allusion to Our Lady of Guadalupe, patroness of the Americas, and highlights the bishop’s Hispanic heritage.

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