No. A charitable gift from an IRA is not itemized and therefore donors may not take an income tax deduction for them. But the good news here is that the amount of the IRA withdrawal that is used for the charitable gift is not counted towards a donor’s adjusted gross income or AGI.  AGI is used to determine whether certain tax provisions apply, such as the 3.8% surtax on net investment income, to determine payments for some Medicare premiums, or to determine taxes on Social Security payments.  Moreover, AGI is used to determine whether itemized deductions receive are reduced or receive a ‘haircut’ once certain thresholds are met.  By excluding the amount of the IRA withdrawal that is used for the charitable gift from AGI, a donor is likely to see an overall reduction in income tax liability and may minimize any reduction in their itemized deductions.