Can I make a charitable donation of stock from my ROTH IRA at my cost basis?

[JulietteMount]

Can I make a charitable donation of stock from my ROTH IRA at my cost basis?

[Anonymous_]

@dmertz 

[dmertz · Accepted solution]

What do you mean by "at my cost basis?"  Investments within a Roth IRA don't have a capital cost basis.

There is no taxable difference between making an in-kind distribution directly from the Roth IRA to a qualified charity and instead selling the shares within the Roth IRA followed by making a cash distribution from the Roth IRA paid directly to the charity.