It's up to the IRA custodian to establish their distribution procedures. However, a distribution paid to you is "received" only when the funds become available to you, which if paid by check to you would be the date the check was available for pick-up. Applying that same logic to a QCD, the distribution could not be "received" by the charity until the check is written.
Since this will be considered to be a late-taken RMD, you'll file 2022 Form 5329 Part IX requesting a waiver of the penalty. Unless this distribution and any other QCDs you make in 2023 would total more than $100,000, you'll claim them all as QCDs on your 2023 tax return and they'll be nontaxable and excluded from your AGI. Just because it's a late-taken RMD doesn't change the fact that it qualifies to be a QCD.
