The CARES Act has nothing to do with this. Since you are over age 70½, you can make up to $100,000 in Qualified Charitable Distributions (QCD) from your IRAs per year, excludible from income. Beyond the amount that you are eligible to treat as QCDs, distributions transferred or given to charity would be includible in income but you could claim a charitable deduction on Schedule A.
To be a QCD, the money must be transferred directly from the IRA to the charity. If you have any amount paid to you personally which you later give to charity, you cannot treat it as a QCD.
You can't take a deduction on Schedule A for any amounts treated as QCDs.
