A.The short answer is no, but as with most things in aviation, there's more to it than that. You are required to use IFR-approved equipment to navigate "direct" (or by any other means) if you are on an IFR flight plan, but you should also take advantage of whatever tools are at your disposal.
Let's talk about what that means. First, it means no handheld GPS units. There are currently no IFR-approved handhelds available. Second, just because a GPS is panel-mounted doesn't mean that it's IFR-certified. The unit must have appropriate hardware, antennas, and installation to be used for IFR.
Depending on where you're going, you might be able to legally navigate directly to your destination with other equipment. For instance, if you're in range and there's a VOR or NDB on the destination field, you can use your VOR or ADF to get you there.
None of this means that you can't use a GPS, even if it's not IFR-certified, as a backup navigation tool. In fact, under the increasingly popular CRM-cockpit (or crew) resource management-concept, you should use every tool at your disposal to help you maintain situational awareness. So, if the aircraft is equipped with a VFR GPS or you are carrying a handheld, by all means set it up to guide you to the destination. It makes a great cross-check with your IFR-certified navigation tools, and the information in the database can help back up your charts, keeping you informed about airspace, airports, and nav aids along your route. The key here is that you must not use your VFR-only GPS as a primary means of navigation.
IFR-certified equipment has extra safeguards to ensure its accuracy when you are dependent on it. Why not take advantage of those safeguards and play by the rules?