Which description correctly defines a Qualified Charitable Distribution (QCD)?

Which description correctly defines a Qualified Charitable Distribution (QCD)?

• A. An IRA-to-charity distribution that satisfies RMDs and reduces taxable income for eligible donors.
• B. A charitable deduction taken on the donor's tax return.
• C. A loan from an IRA to a charity.
• D. A distribution from a Roth IRA that is never taxed.

Answer: (A)