Also if you do a QCD from a IRA......
To qualify as a QCD, the distribution must have taken place DIRECTLY from the account trustee to the charity. It's ok for them to send you a check made out to the Charity that you then mail to the Charity. Withdrawing funds and then making your own contribution to a charity DOES NOT qualify as a QCD. If you withdraw funds from your IRA and donate those funds to a charity, the withdrawal is fully taxable and you can only deduct it as an itemized deduction if you itemize on Schedule A and don't take the Standard Deduction.
