In 2006 and 2007, there was a tax law allowing someone over 70-1/2 to make a donation from their IRA, even if this was part of their RMD. This had a very narrow audience of interest, one would have to find herself a combination of 70-1/2 or older, therefore taking IRA RMDs, making donations worth the effort to do the extra paperwork, and not an itemizer. The benefit for this situation is that the donor is making the donation directly from IRA to charity, and therefore avoids the tax due on that portion of her distribution.
Given the limited discussion of this topic, I expected it to expire as 2007 closed, and not get revisited. I was mistaken, the Emergency Economic Stabilization Act of 2008 renewed this law for both 2008 and 2009.
Joe