A qualified charitable distribution (QCD) can only be taken from a traditional or Roth IRA. It cannot be taken from a SEP or SIMPLE-IRA. However, SEPs and SIMPLE-IRAs can be rolled over to an IRA and then QCDs can be taken from the IRA.
Employer established account that provides tax-free reimbursements to employees for deductibles and other expenses that could be taken as itemized deductions.