United States, (ii) at which child births are not performed, (iii) at which direct client services are provided, (iv) which is established and operated primarily— (I) to provide assistance to women and families with unplanned pregnancies or in difficult pregnancy circumstances through services and resources at no cost to clients, and (II) to encourage and assist such women and families in carrying their unborn children to term instead of choosing abortion, and (v) which notifies the Secretary, in such manner as the Secretary may by regulations prescribe, that it is applying for recognition as a qualifying pregnancy center under this section. (B) Exception Such term shall not include any facility which performs, induces, refers for, or counsels in favor of abortions or which holds itself out as performing, inducing, referring for, or counseling in favor of abortions. (d) Application With Other Credits (1) Business credit treated as part of general business credit So much of the amount of any credit allowed under subsection (a) for any taxable year (determined without regard to this subsection) and which is attributable to qualified contributions made in connection with a trade or business of the taxpayer shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). (2) Personal credit (A) In general For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year. (B) Carryforward (i) In general If the credit allowable under subsection (a) for any taxable year which is treated as a credit allowable under subpart A by reason of subparagraph (A) exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under subpart A (other than this section and sections 23, 25 and 25D), such excess shall be carried to the succeeding taxable year and added to the credit