Can I deposit a distribution from my IRA annuity into a DAF (Donor-advised Fund)?

[itsfun4u]

I have begun taking annual distributions from an IRA  annuity set up several years ago.  Distributions are in excess of the RMD.  I want to set up a DAF to receive these distributions, then to make charitable donations from the DAF.  This will remove the income and the charitable deduction form my personal income tax calculations.

[dmertz · Accepted solution]

Qualified Charitable Distributions from your IRA are not permitted to be made to a Donor Advised Fund.  If the distribution is sent to a Donor Advised Fund, the distribution must be included in income and a charitable contribution claimed on Schedule A.

Congress has been considering tax-code changes to allow QCDs to be made to DAFs, but there have not yet been any such changes passed into law.