What you cannot do is make a QCD to a DAF. But you can have an IRA distribution paid to the DAF, report the income, and then take an itemized deduction for the donation. In fact if you have a checked issue to the DAF like a QCD would entail, it is NOT  a QCD, but you could still take an itemized deduction after reporting the IRA distribution in income. In almost all cases a QCD would be more tax efficient than reporting the IRA distribution income and then taking a deduction. One large reason for that is that few seniors still itemized and the itemized deduction will not come close to offsetting the IRA distribution income unless you already have enough itemized deductions to match your new higher standard deduction before adding in the donation.

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