What documentation do I need to establish a qualified charitable distribution (QCD)?

If you are at least 70-1/2 years old by the end of the year, you can make a direct transfer to a public charity up to $100,000. The portion transferred is not taxable, and it counts toward your required minimum distribution. The IRS doesn’t ask that you have personal documentation. Form 1099-R indicates whether your IRA distribution is a QCD. However, the financial institution where you maintain your IRA may ask for your personal letter instructing it to make a direct transfer; you supply the name of the charity. Some financial institutions let you give instructions over the phone or online.