(b)(1), (b)(2), and (d)(1)(B) thereof) of such individual. . (B) Rollover Section 223(f)(5) of such Code is amended by adding at the end the following: (C) Rollover gifts Notwithstanding the preceding provisions of this paragraph, an amount is described in this paragraph as a rollover contribution in the case of a taxable year beginning in 2020 and paragraph (2) shall not apply to any amount paid or distributed from a health savings account of a beneficiary to a health savings account of an individual who is not such beneficiary, the spouse of such beneficiary, or any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such beneficiary, to the extent— (i) the amount received is paid into the health savings account for the benefit of such individual not later than the 60th day after the day on which the account beneficiary receives the payment or distribution, and (ii) the aggregate amount of such transfers to all other individuals does not exceed $2,020 in 2020. . (C) Donations to qualified charity Section 223(f) of such Code is amended by adding at the end the following: (9) Donations to qualified charity (A) Donations allowable Paragraph (2) shall not apply to any amount paid or distributed from a health savings account to the extent the amount (not to exceed $10,000) is a qualified charitable contribution made by the account beneficiary during the taxable year. (B) Qualified charitable contribution For purposes of subparagraph (A), the term qualified charitable contribution means a charitable contribution (as defined in section 170(c))— (i) which is made in cash, (ii) for which a deduction is allowable under section 170 (determined without regard to subsection (b) thereof and to subparagraph (C) of this paragraph), and (iii) which is— (I) made to an organization described in section 170(b)(1)(A), and (II) not— (aa) to an organization described in section 509(a)(3), or (bb) for the establishment of a new, or maintenance of an existing, donor