I have a client that was married, husband was RMD age, wife is only 64. Husband has passed away. Husband used the RMDs as charitable distributions to their church. Wife would like to continue doing that although she is under RMD age. She is thinking instead of rolling his IRAs into hers (and would not be able to do QCDs because she is under RMD age) that she can do the inherited IRA and use those “RMDs” as charitable distributions so that she can get the tax advantage. Is that permitted or is she out of luck from all QCD regardless of it coming from an IRA or Bene IRA since she is under RMD age?