in section 664(d)(1)), but only if such trust is funded exclusively by a qualified charitable distribution, (ii) a charitable remainder unitrust (as defined in section 664(d)(2)), but only if such unitrust is funded exclusively by one or more qualified charitable distributions, or (iii) a charitable gift annuity (as defined in section 501(m)(5)), but only if such annuity is funded exclusively by a qualified charitable distribution and commences fixed payments of 5 percent or greater not later than one year from date of funding. (G) Special rules (i) Charitable remainder trusts Notwithstanding section 664(b), distributions made from a trust described in clause (i) or (ii) of subparagraph (F) shall be treated as ordinary income in the hands of the beneficiary to whom is paid the annuity described in section 664(d)(1)(A) or the payment described in section 664(d)(2)(A). (ii) Charitable gift annuities Qualified charitable distributions made for a charitable gift annuity shall not be treated as an investment in the contract for purposes of section 72(c). (iii) Application of section 72 Notwithstanding section 72, in determining the extent to which a distribution is a qualified charitable distribution, the entire amount of the distribution shall be treated as includible in gross income without regard to subparagraph (A) to the extent that such amount does not exceed the aggregate amount which would have been so includible if all amounts in all individual retirement plans of the individual were distributed during the taxable year and all such plans were treated as 1 contract for purposes of determining under section 72 the aggregate amount which would have been so includible. Proper adjustments shall be made in applying section 72 to other distributions in such taxable year and subsequent taxable years. (iv) Determining deduction under section 170 Qualified charitable distributions shall not be taken into account in determining the deduction under section 170. (v) Required minimum distributions The entire amount of a