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.
Loss from an unforeseen and sudden event that is deductible, subject to a 10% income floor and $100 reduction for personal losses.