That is interesting, thank you for figuring that out, IL.
But couldn't you, even before the age of 70.5, you establish a charitable account--I know you can with Schwab--and then take the tax donation for doing that, then generate income in that account and donate it each year to the rescue dogs? Or anyone else you wanted?
In fact, I don[t know why you wouldn't just do that now, since you are not worried about leaving money to your children--I know I would if I didn't children and grandchildren that I wanted to leave money to.
See
https://www.schwabcharitable.org/public/charitable/home