I had a client do one of these in 2019. He received a gift receipt from the charity (it was not a church) thanking him with the following language plus the amount, date and what charity generally does.
We affirm that we received your gift directly from your plan trustee/administrator and that it is your intention for all of your gift to qualify as a qualified charitable distribution from your IRA under section 408(d)(8) of the Internal Revenue Code.
The (…charity…) is qualified under section 170(b)(1)(A) of the Internal Revenue Code, and your gift was not transferred to either a donor advised fund or a supporting organization as described in section 509(a)(3).
We further affirm that no goods or services of any value were or will be transferred to you in connection with this gift. Please retain this letter with your Important tax documents and provide a copy to your tax preparer.The following is a article about QCD.
https://www.journalofaccountancy.com/is ... tions.htmlAbout the address, maybe the following in Notice 2007-7 will be helpful:
Q-41. Is a check from an IRA made payable to a charitable organization described in § 408(d)(8) and delivered by the IRA owner to the charitable organization a direct payment to such organization?
A-41. Yes. If a check from an IRA is made payable to a charitable organization described in § 408(d)(8) and delivered by the IRA owner to the charitable organization, the payment to the charitable organization will be considered a direct payment by the IRA trustee to the charitable organization for purposes of § 408(d)(8)(B)(i).