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Size of RMDs as Charitable Contributions

Q: Does a charitable contribution from required minimum distributions (RMDs) from a 403(b) have to be 100% of RMD or can it be just part of the RMD?

A: If it is a tax-free transfer directly to the charity, it can be any amount as long as it is equal to or greater than the RMD and no more than $100,000. If it is simply using the amount of the RMD (after paying the taxes on the distribution) to make a contribution to charity, it can be any amount. Once the RMD has been taxed, the RMD rules have been satisfied, and it is simply after-tax money.