IRA charitable distribution to gift annuity

For many years, givers and charities have hoped for new ways to fund charities using an individual retirement account (IRA). That opportunity has finally come through the SECURE 2.0 Act, which includes provisions that allow a qualified charitable distribution (QCD) from an IRA to fund a charitable gift annuity (CGA). This is sometimes referred to by others as an IRA charitable rollover into a CGA.