What is a Qualified Charitable Distribution (QCD) and who benefits?

What is a Qualified Charitable Distribution (QCD) and who benefits?

• A. An IRA-to-charity distribution that satisfies RMDs and reduces taxable income for eligible donors.
• B. A withdrawal from a Roth IRA that avoids taxes entirely.
• C. A way to donate from a non-retirement account without tax consequences.
• D. A distribution from a 401(k) to a charity that is taxed as income to the recipient.

Answer: (A)