such excess shall be appropriately taken into account under section 170(d)(2) subject to the limitations thereof. (c) Qualified contributions (1) In general For purposes of this section, the term qualified contribution means any charitable contribution (as defined in section 170(c) of the Internal Revenue Code of 1986) if— (A) such contribution— (i) is made after August 23, 2019, and before January 1, 2020, in cash to an organization described in section 170(b)(1)(A) of such Code