You cannot "recharacterize" a RMD, you can roll is back into the IRA account as a CARES act rollover. Any money already sent to a charity by the IRA custodian is gone, however, if you replace that money with other funds then you can rollover the entire amount. If rolled over then you will not be able to claim the QCD and get the tax break - it would simply be an out-of-pocked charitable donation that can be a schedule A itemized deduction if you have enough deductions to itemize.
Just because you make a charitable donation from an IRA does not make it a QCD until you claim it as such and nothing requires you to claim it as a QCD at all.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
