Let's start with some QCD Basics. First, you must make the distribution from a traditional IRA after the date you turn 70 1/2. A distribution in March would not qualify. Second, the charity must be a qualified public charity. You can verify eligibility with the IRS here. Third, the check from the IRA may be mailed to you for presentation to the charity but it must be made payable to the charity. Fourth, it has to qualify as a 100% cash donation so no tickets to the annual banquet can be received by you for the donation.