Also known as QCDs and usually the most tax efficient. May only be made if your TRADITIONAL (not Roth) retirement account is subject to Required Minimum Distributions (RMDs, you are 70-1/2 or older). QCDs qualify as a portion of your RMD. You (or your advisor) will instruct your account fiduciary to write a check to Friends House and send the check to you. You write any designation(s) on the front of the check and forward it to Friends House.