many insurance companies with do qcds some have their own forms others will do it with a letter
of instructions they will name the charity on the check but send the check to the ira owner instead to
the charity directly and the ira owner must send it to the charity in reading pub 590b on page 13 its says
the trustee pay the charity directly is there a problem if the check goes to the ira owner first even though check
has charity as payee