reason of a qualified charitable distribution to such fund, and all distributions from the fund which are attributable to qualified charitable distributions shall be treated as ordinary income to the beneficiary. (iii) Charitable gift annuities Qualified charitable distributions made for a charitable gift annuity shall not be treated as an investment in the contract. (F) Denial of deduction Qualified charitable distributions shall not be taken into account in determining the deduction under section 170. (G) Split-interest entity defined For purposes of this paragraph, the term split-interest entity means— (i) a charitable remainder annuity trust or a charitable remainder unitrust (as such terms are defined in section 664(d)) which must be funded exclusively by qualified charitable distributions, (ii) a pooled income fund (as defined in section 642(c)(5)), but only if the fund accounts separately for amounts attributable to qualified charitable distributions, and (iii) a charitable gift annuity (as defined in section 501(m)(5)). . (b) Effective date The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2017.