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, and (ii) is made for relief efforts related to Hurricane Dorian, (B) the taxpayer obtains from such organization contemporaneous written acknowledgment (within the meaning of section 170(f)(8) of such Code) that such contribution was used (or is to be used) for relief efforts described in subparagraph (A)(ii), and (C) the taxpayer has elected the application of this subsection with respect to such contribution. (2) Exception Such term shall not include a contribution by a donor if the contribution is— (A) to an organization described in section 509(a)(3) of the Internal Revenue Code of 1986, or (B) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) of such Code). (3) Application of election to partnerships and s corporations In the case of a partnership or S corporation, the election under paragraph (1)(C) shall be made separately by each partner or shareholder.