It depends if you want your RMD to be taxable or not. Contributions must be send directly from IRA to a qualified charitable distribution (by the plan administrator) in order for your distribution to be a qualified
charitable distribution (QCD) and to be excluded from your federal taxable income.
If you receive your RMD and then send the money to a charity, your RMD is
taxable but you can take an itemized deduction for charitable contribution.
