MFJ client both 71 years old.  They take the standard deduction each year, with itemized items well below standard.  They would like to make a QCD directly from their Roll-Over IRA.  I have little experience with this.  My research indicates:

- They do not need to make an RMD until they reach 73.

- They can inform their IRA administrator to make the contribution directly to the charity.  Can they consider this amount as their RMD?  If so, I believe the amount would be excluded from their taxable income.

- Can the OCD be considered a charitable contribution, allowing them to itemize?  Since the amount is excluded from taxable income, I would think it would qualify? 

Appreciate any information you can provide. 

Thank you