rmd charitable distribution

How do you know if a charity qualifies? I would like to donate to my local sheriffs office. Does the distribution come directly out of the account to me and then I make the donation or does the distribution go directly to the charity?



Distribution check must be made out directly to the charity but can be mailed to you for delivery. The charity must be eligible under Sec 170(a)(1) – states are listed, but the SO would have to qualify as a political subdivision under the state, and not sure if the one you want to donate to does:

(c) Charitable contribution definedFor purposes of this section, the term “charitable contribution” means a contribution or gift to or for the use of—(1)A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.

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