QCD was processed in Dec. 2019, the charity has still not cashed the check. The IRA owner has learned that the charity is closed due to coronavirus, may never reopen and if so, will never cash the check. IRA owner is working on his taxes now and not sure what can be done.
Can he have the check reissued as a QCD to another charity? (But there was no documentation for this alternate charity that was submitted with his QCD request back in Dec. 2019.)
Would he be obligated to just pay the taxes on his distribution and have the check reissued in his name?
Any guidance would be appreciated. Thank you.