If you are 70.5 or older, you can make a distribution from your IRA account to AMS and that amount will be excluded from your IRA taxable income (and you can count the amount you gave towards the RMD—required minimum distribution).
Example: Jeff, who is 71, has a large IRA. Because he is over 70, he must withdraw a required minimum distribution from that IRA and pay taxes on the amount he withdraws. All Jeff has to do is have his IRA manager send his required minimum distribution (RMD), or some part of that distribution, directly to AMS. Jeff then avoids the taxes on the amount he gives.