IRA owners age 70½ and older that they can make up to $105,000 in tax-free charitable donations during 2024 through qualified charitable distributions. That’s up from $100,000 in past years.

Source: https://www.cpapracticeadvisor.com/2024/11/16/eligible-ira-owners-can-deduct-up-to-105000-in-charitable-donations-for-ty-2024/113309/