The Qualified charitable distribution is only available:

1. To people who are taking their RMD’s already, prior to the new Secure Act rules on changing the age to 73, correct?

2. Under the new Secure Act rules the RMD is now at 73. So those people cannot make any QCD’s from their IRA’s until they are 73 and taking their RMD’s, correct?

3. Or are you allowed to make QCD’s after the age of 70-1/2 and still not get taxed on the distribution from your IRA?

Thank you
Douglas