(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. . (2) Archer MSA (A) Non-dependent medical expenses in 2020 Section 220(d)(2) of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (E) Non-dependent medical expenses in 2020 During calendar year 2020, subparagraph (A) shall be applied without regard to the requirement that medical care be for the individual, the spouse of such individual, and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual. . (B) Rollover Section 220(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 220(f) of such Code is amended