In general, the limit on withdrawing funds from an IRA is one payout per year. At age 59½, restrictions are relaxed and you can opt out of a Roth or a traditional IRA with no penalty. The Roth IRA rules state that five years must have passed since the tax year of your first Roth IRA contribution before you can withdraw the income in the account tax-free. In general, a qualified charitable distribution is an otherwise taxable distribution from an IRA (other than a current SEP or SIMPLE IRA) owned by an individual who is 70½ years of age or older and paid directly by the IRA to a qualifying charity.
You don’t pay tax on withdrawals from an inherited Roth IRA if the original account holder held the IRA for at least 5 years.
