QCD Eligibility

[RWG1950]

As I understand, a person can make a qualified charitable distribution (QCD) from their IRA after attaining age 70 1/2, even though
they are less than age 72 and are not yet required to make RMD's.
Do I understand this correctly ?
Thanks for comments.

[New York Enrolled Agent]

As I understand, a person can make a qualified charitable distribution (QCD) from their IRA after attaining age 70 1/2,
Do I understand this correctly ?

Yes, you do. See IRC 408(d)(8)(B) for confirmation.