For purposes of this paragraph, a qualified contribution shall mean a charitable contribution of property described in paragraph (1) or (2) of section
1221
(a), by a corporation (other than a corporation which is an S corporation) to an organization which is described in section
501
(c)(3) and is exempt under section
501
(a) (other than a private foundation, as defined in section
509
(a), which is not an operating foundation, as defined in section
4942
(j)(3)), but only if—