 Don't ask me exactly why, but it's from a traditional IRA. It can go directly to a church or a charity, and that distribution is not taxable. So it's a great way to do your charitable giving when you're over age 70 1⁄2 and have a traditional IRA. It's the only way to get money out of your IRA and not pay tax. We work with any tax people I've talked to. Most people can't deduct charitable contributions anymore. Yeah.