of the qualified aggregator that the organizations to which distributions will be made qualify under section 170(c) to receive charitable contributions. (d) Other definitions For purposes of this section— (1) Deposit The term deposit means any deposit, withdrawable account, or withdrawable or repurchasable share. (2) Financial institution The term financial institution means— (A) any bank (as defined in section 581), (B) any institution described in section 591, (C) any credit union the deposits or accounts in which are insured under Federal or State law or are protected or guaranteed under State law, and (D) any similar institution chartered and supervised under Federal or State law. (3) Money market fund The term money market fund means an open-end investment management company registered under the Investment Company Act of 1940 and subject to Rule 2a–7 thereof. (4) Charitable contribution The term charitable contribution means a charitable contribution as defined in section 170(c). . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139E the following: Sec. 139F. Interest and money market fund dividends donated to charity. . (c) Effective date The amendments made by this section shall apply to all interest and money market fund dividends paid after December 31, 2016. 3. Denial of deduction of amounts excluded from income under section 139F (a) In general Section 170(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (19) Certain donated interest and money market fund dividends Amounts excluded from gross income under section 139F shall not be taken into account as a charitable contribution for purposes of this section. . (b) Effective date The amendment made by this section shall apply to all charitable contributions made after December 31, 2016. 4. Information returns (a) Money market funds Section 6042(b)(2) of the Internal Revenue Code of 1986 is amended by