With the distribution counting towards satisfying your required minimum distribution for the year and the distribution being excluded from taxable income, anyone looking to lower their AGI will benefit.
Lower AGI results in: managing your tax bracket/rate, avoid taxation of Social Security benefits, and lower Medicare Part B and D premiums. Additionally, if you are looking to convert Traditional IRA assets to a Roth IRA, you should consider doing this in a year when you make a QCD and find yourself in a lower tax bracket.
An Illustration from The Wall Street Journal is helpful in showing federal tax savings alone. The donor should also consider potential savings on Social Security taxes and Medicare Part B and D premiums that come with a lower tax bracket: