I had such a great question emailed to me right after the Tax Relief Act passed:
Could someone who had already withdrawn their 2010 RMD (Require Minimum Distribution from their IRAs) undo it in favor a IRA charitable rollover gift?
They did give people until Jan. 31, 2011 to make their IRA charitable gifts to count for 2010 RMDs? You would think that since the law passed with basically 10 work days or so to react for 2010 that they might have included a mechanism for undoing 2010 RMDs to make IRA charitable gifts. Or, maybe they would realized the futility of giving people an extra 31 days in 2011 when most had already taken their 2010 RMDs and just created an exception after the fact.
Well, the answer is officially NO. Check out this post on PGDC:
http://www.pgdc.com/pgdc/no-ira-recontributions-irs-says?gid=941996