Client contacted his IRA administrator, who informed him it would be coded as a "Normal Distribution", assuming code 7.  Client informed them it would be a QCD, they again stated it would be a normal distribution.  Obviously, this is contrary to the discussion within this post and appears to be an incorrect handling of the distribution.  I could see it being listed as a Code 7 if the funds were disbursed to my client, but if they are going directly to the charity, it should not be a taxable distribution.  Thoughts please.