Your IRA and QCDs
As of December 18, 2015, Qualified Charitable Distributions (QCDs) were made permanent allowing certain IRA owners to do tax-free transfers to a charity.
Under the QCD rules, the IRS allows individual IRA owners over the age of 70½ to exclude from gross income up to $100,000 that is paid directly from their individual retirement accounts (excluding SEP or SIMPLE IRAs) to a qualified charity.
An IRA beneficiary who is over age 70½ when the distribution is made may also take advantage of a QCD option!
Source: IRS Notice 2007-05, Q&A 37