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 220(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 advised fund (as defined in section 4966(d)(2)). (C) Denial of deduction No deduction shall be allowed for a distribution which is a contribution made pursuant to this paragraph. . (g) Cafeteria plans Section 125 of such Code is amended by redesignating subsections (k) and (l) as subsections (l) and (m), respectively, and by inserting after subsection (j) the following new subsection: (k) Additional employer contributions (1) In general A plan shall not fail to be treated as a cafeteria plan under this section merely because the employer makes contributions to employee health savings accounts during plan years beginning in 2020 or 2021 without regard to choices made by participants. (2) Applicable rules For purposes of paragraph (1)— (A) subsections (b) and (c) shall apply with respect to such contributions, (B) the dollar limitation in subsection (i)(1)