An important point to remember: IRC 408(d)(8)(C) states that "a distribution...shall qualify as a qualified charitable distribution only if a deduction for the entire (emphasis added) distirbution would be allowed under section 170 ..." So if you write a check on your IRA account to a qualified organization for $200 and $5 is not tax deductible, $0 is the amount of your qualified contribution deduction. You can still deduct $195 if you itemize.
Solution is to send two checks--one for $195, which is then a qualified contribution distribution, and one for $5, which is not.
