No. While the SECURE Act raised the age from 70-1/2 to 72 for commencing RMDs for those who attain age 70-1/2 after 2019, the age for qualified charitable distributions (QCDs) has not changed. It is still 70-1/2. Only distributions after attaining this age (and not merely within the year of attainment) qualify as a tax-free QCD up to $100,000. This is an annual opportunity to reduce retirement accounts without taxation. But no charitable contribution deduction can be taken for QCDs.
Option meeting tax law tests that defers tax on the option transaction until the obtained stock is sold.