Qualified Charitable Deductions
After age 70.5, a charitably inclined person with qualified IRA dollars can begin making distributions directly to charity from their IRA. This gift is limited to $100,000 per year. But the net effect is that the gifted dollar is effectively not taxed. When the dollar went into the account it was pre-tax. Then any growth within the account was tax-deferred.
Finally, when properly noted on the tax return, the distribution from the IRA is not taxed by the IRS. Charitable Alpha ™ has demostrated this to add up to 1.89% of value in form of taxes avoided.