Legal Question in Tax Law in Massachusetts

I hope that you did not already do this without talking to a CPA. Potentially, if the pension income is taxable, you would be liable for tax on that plus gift tax on the donation (to the extent that the gift exceeds your annual exclusion per donee).

Most likely you are responsible for the taxes as it is a distribution to you. If you took it out as a loan and it is permissible then no. If you rolled the distribution over to an IRA, then if you did it in compliance with the IRS procedures then no.

I hope you did not do this and you should consult your tax adviser immediately.