### Question
Can you define what qualified charitable distribution means?


### Answer
**Qualified charitable distribution** is defined as the following in *26 U.S.C. § 408*:

> any distribution from an individual retirement plan (other than a plan described in subsection (k) or (p))—


(i) which is made directly by the trustee to an organization described in section 170(b)(1)(A) (other than any organization described in section 509(a)(3) or any fund or account described in section 4966(d)(2)), and


(ii) which is made on or after the date that the individual for whose benefit the plan is maintained has attained age 70½

#### Citation:
  - *26 U.S.C. § 408*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

