I made a qualified charitable distribution from my IRA in January 2020. Since the Cares Act suspended the RMD requirements for 2020, I now wish to reverse that transaction (by contributing the $100,000 back to my IRA by August 31, as permitted by a recent IRS announcement), and deduct the $100,000 instead of having it excluded from my income as a QCD. Since it would be a cash distribution to the charity, the limits on deductibility were waived for 2020 by the Cares Act, and I could deduct it in full.
If I can do this, must I have the charity return the money and give them a new check from me personally, or can I just repay the amount to the IRA and treat that as my direct payment to the charity to support the deduction?
I saw nothing in the IRS notice about the possibility of reversing a QCD after the RMDs for 2020 were suspended. Any guidance on this would be appreciated.