Taxpayer and spouse are each 75 years of age, recieve Social Security and heavy charitable contributors. They have always made contributions out of the Non-Qualified accounts and have itemized their deductions on Schedule A. Taxpayer still works and receives a W-2 of approx $50,000. Family owned business. No Business Retirement Plan. Receives a K-1 in addition to retirement and investment income. Taxpayer and spouse can contribute $7,000 each to a Traditional IRA for 2022 tax year based upon Taxpayer W-2 income, no work retirement plan and spouse can contribute based upon husband’s facts even though their AGI is above $500K . Strategy is to make the IRA contributions for the 2022 tax year ( taxpayer and spouse) and then immediately make a QCD of $7,000 each ( less a small balance to keep the IRA account open) So we get the tax benefit of immediate 24% return and further advance their charitable endeavors . Question : Are there any rules with respect to timelines held in the IRA( ie Can’t do QCD in same year as contribution) or is it simply QCD’s can only come out of cumulative contributions and not be part of cumulative earnings? Thank you