Who will be receiving this gift? A specific individual or to a recognized charitable organization?
With the exception noted below, any withdrawals [also known as "distributions") from an IRA account must be received by the living owner of the IRA account [obviously, inherited accounts are different!). When a distribution of "pre-tax" monies are made from an IRA account [note, not relevant to ROTH IRA if held for minimum term], the monies are all considered "ordinary income" by the IRS and taxed at ordinary income tax rates. States that followed the Federal regulations and did not tax the money when it was earned and contributed to the IRA also will assess tax.
Once the IRA owner has received the monies, the owner is free to GIFT up to $14,000 in one year without exposure to GIFT TAX (Form 709) to any one individual, and similarly to as many other individuals as the owner chooses.Thus a parent could gift $14,000 to each child and also to each child's spouse, for example.
So in answer to your question, it makes no difference whether you give monies out of your bank account or from distributions out of an IRA.
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EXCEPTION - QUALIFIED CHARITABLE DISTRIBUTION:
An IRA account owner may instruct the account's trustee [such as the brokerage or bank where the account is held] to directly distribute monies from the account to a registered charitable organization. The distribution can be used to count against the Required Minimum Distribution, if the RMD has not already been met, but since the distribution is not assessed tax, it cannot then be reported on Schedule A Itemized Deductions as a Charitable Donation because that would be double counting.
Note: that the QCD exception requires that you be 70 1/2 or older not just over 59 1/2.