A Required Minimum Distribution (RMD) allows older IRA account owners to donate their IRA withdrawals to a charity, such as FLOW, from an traditional IRA when the owner of the IRA turns 70 1/2. By doing this you are avoiding a taxable event which could put you into a higher tax bracket and perhaps causing your social security payments to be taxed. If you want to avoid this you can directly transfer all or a portion of the RMD, up to $100,000, to a charity. The benefit for you is paying no tax on the donated amount and you may be eligible for a tax deduction. Please consult your tax advisor prior to donating your RMD to charity.