What you are asking about is a Qualified Charitable Distribution, or QCD. The post by dmertz above outlines the federal requirements.
A deduction for a charitable contribution on Schedule A does not give you any tax benefit unless you itemize deductions. Even if you do itemize, the tax benefit of the deduction is not quite the same as a QCD because a QCD is not included in your AGI. Itemized deductions are only subtracted after your AGI is calculated. If you don't itemize (you take the standard deduction) you get no tax benefit at all if it's not a QCD.
Every state has its own rules. Some states will tax the full amount that you take out of your IRA, even if some of it is a QCD and is free of federal tax. Some states will not tax the QCD amount. You have to check the rules for your particular state.
