170(d)(2) of such Code) exceeds the limitation of clause (i), such excess shall be appropriately taken into account under section 170(d)(2) subject to the limitations thereof. (c) Qualified contributions of hand sanitizer (1) In general For purposes of this subsection, the term qualified contribution of hand sanitizer means a contribution of property as described in section 170(e)(3)(A) of such Code if— (A) such property is hand sanitizer contributed— (i) by a distilled spirits operation, and (ii) during the period beginning on February 1, 2020, and ending December 31, 2020. (2) Special rules (A) Treatment for contributions of hand sanitizer by individuals and corporations In the case of a charitable contribution of hand sanitizer, paragraph (3) of section 170(e) of such Code shall be applied to such contribution without regard to whether the contribution is made by a C corporation. (B) Contributions of hand sanitizer to for-profit entities In the case of a charitable contribution of hand sanitizer, donations to for-profit hospitals, nursing homes, senior care facilities, and businesses deemed essential by local, State, or Federal Governments will be treated as qualified contributions under section 170(e)(3) of such Code. (C) Determination of fair market value In the case of any contribution of hand sanitizer which cannot or will not be sold by reason of being produced by the taxpayer exclusively for the purposes of transferring the hand sanitizer to an organization described in section 170(e)(3)(A) of such Code, the fair market value of such contribution shall be determined— (i) by taking into account the price at which the same or substantially the same items (as to both type and quality) are sold by the taxpayer at the time of the contribution (or, if not so sold at such time, in the recent past), or, if produced solely for donation, by taking into account the price at which the same or substantially the same items are sold on the open market. (3) Distilled spirits operation The term distilled spirits