If you are 70.5 years old or older you can distribute funds from an individual retirement account directly to a charity, known as a qualified
charitable distribution. Qualified charitable distributions from an IRA are not included in the taxpayer’s taxable income, and the taxpayer does not take a deduction for the charitable donation. Up to $100,000 per year may be treated as a tax-free qualified charitable distribution. Further, qualified charitable distributions satisfy the required minimum distribution rules
