If I give $ out of a variable annunity directly to a charity do I have to pay tax on the income?

[tax-idiot5]

If I give a charitable donation directly from my Variable Annuity to I have to report the donation as income? 

[MichaelL1]

Is this RMD?  Are you 70 1/2 years old?

[tax-idiot5]

Yes, I am over 70 1/2 and this is not an RMD.  The Annuity was purchased with after tax $.

[MichaelL1 · Accepted solution]

You will have to pay tax on the income.

It only works with an IRA with RMD and then there are questions in the program if was a Qualified Charitable Deduction (QCD). 

If you can itemize (which fewer are now) then you could take this as a charitable deduction.