IRA-to-Charity
The PATH act established an exclusion for taxpayers over age 70 ½ for direct distributions from your IRA to charity. The deduction from your IRA is not counted as gross income and satisfies your RMD. With the new tax law an additional benefit is added.

For older taxpayers charitable contributions may be the primary thing preventing them from receiving the maximum standard deduction. Shifting their charitable giving such that funds are coming directly from their IRA both allows them to take the increased standard deduction and allows them the full benefit of the contribution because it is effectively deducted above the line since it does not count toward taxable income. They get both.

If you have a 401(k) or other retirement plan but not a large IRA, remember that transfers from one retirement plan to an IRA can be ordered at any time and do not make the amount taxable.