A qualified charity distribution (QCD) allows individuals aged 70 and a half or older to directly donate their required minimum distributions (RMDs) from their IRA to a charity without incurring taxes. The donation must go directly from the IRA to the charity to qualify. Even though no tax deduction is received for the QCD, the distribution is already tax-free since it goes to the charity. The QCD can also count towards fulfilling the individual's RMD for the year.