makes (within 90 days of the receipt of the payment or distribution) a contribution to an organization described in section 170(b)(1)(A) (other than any organization described in section 509(a)(3) or any fund or account described in section 4966(d)(2)), but only if— (i) a deduction for the entire payment or distribution is allowable under section 170, and (ii) the total payments and distributions taken into account under this subparagraph with respect to such recipient for any taxable year does not exceed $1,000. . (b) Effective date The amendments made by this section shall apply to distributions after the date of the enactment of this Act. 5. Clarification regarding investment direction in qualified tuition programs and qualified ABLE programs (a) Investment direction in qualified tuition programs Paragraph (4) of section 529(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: For purposes of this paragraph, rebalancing investments among broad-based investment strategies established under the program shall not be treated as investment direction by a contributor or designated beneficiary unless the specific investments within those broad-based strategies are directed by the contributor or designated beneficiary. . (b) Investment direction in qualified ABLE programs Paragraph (4) of section 529A(b) of such Code is amended by adding at the end the following: For purposes of this paragraph, rebalancing investments among broad-based investment strategies established under the program shall not be treated as investment direction by a designated beneficiary unless the specific investments within those broad-based strategies are directed by the designated beneficiary. . (c) Effective date The amendments made by this section shall apply with respect to calendar years beginning after the date of the enactment of this Act. 6. Rollovers between qualified tuition programs and qualified ABLE programs (a) Rollovers from qualified tuition programs to qualified ABLE programs Clause (i) of