You generally have to start taking withdrawals from your IRA, SIMPLE IRA, SEP IRA, or retirement plan account when you reach age 72 (73 if you reach age 72 after Dec. 31, 2022).  Roth IRA’s are under different rules.

Your withdrawals will be included in your taxable income except for any part that was taxed before (your basis) or that can be received tax-free (such as qualified distributions from designated Roth accounts).

Required beginning date for your first RMD (Required Minimum Distribution) is April 1 of the year following the calendar year in which you reach age 72 (73 if you reach age 72 after Dec. 31, 2022).

For each year after your required beginning date, you must withdraw your RMD by December 31. (You can make your first withdrawal by December 31 instead of waiting until April 1 of the following year. This would allow the distributions to be included in your income in separate tax years.)

Generally, you can distribute up to $100,000 each year directly from a Traditional IRA to qualified charities, such as The Vegetarian Resource Group. This qualified charitable distribution (QCD) can count toward your RMD and won’t be included in your taxable income. You can start QCD at 70½. Note that the QCD can’t be paid to the IRA owner first, but must be paid directly to the charity. You’ll have to assess your situation and benefit of starting QCD at 70½ or waiting until 72, 73, or older.

This is not specific or personal tax or legal advice, for which you should speak to your financial advisor. Here is IRS information: https://www.irs.gov/newsroom/reminder-to-ira-owners-age-70-and-a-half-or-over-qualified-charitable-distributions-are-great-options-for-making-tax-free-gifts-to-charity