for such taxable year. (B) Carryovers In the case of any contribution carried from a preceding taxable year under subsection (d), such amount shall be treated as attributable to an Economic Freedom Zone charitable contribution in the amount that bears the same ratio to the total amount carried from preceding taxable years under subsection (d) as the amount of Economic Freedom Zone charitable contributions not allowed as a deduction under subsection (a) (other than by reason of this subsection for the preceding 5 taxable years) bears to total amount carried from preceding taxable years under subsection (d). (3) Economic freedom zone charitable contribution The term Economic Freedom Zone charitable contribution means any contribution to a corporation, trust, or community chest fund, or foundation described in subsection (c)(2), but only if— (A) such entity is created or organized exclusively for— (i) religious purposes, (ii) educational purposes, or (iii) any of the following charitable purposes: providing educational scholarships, providing shelters for homeless individuals, or setting up or maintaining food banks, (B) the primary mission of such entity is serving individuals in an Economic Freedom Zone, (C) the entity maintains accountability to residents of such Economic Freedom Zone through their representation on any governing board of the entity or any advisory board to the entity, and (D) the entity is certified by the Secretary for purposes of this subsection. Such term shall not include any contribution made to an entity described in the preceding sentence after the date in which the designation of the Economic Freedom Zone serviced by such entity lapses. (4) Economic freedom zone The term Economic Freedom Zone means any area which is an Economic Freedom Zone under title II of the Economic Freedom Zone Act. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.