The deduction for charitable contributions provided under section
170 shall be allowed, but in computing such deduction the limitations in section
170
(b)(1)(A), (B), (D), and (E) shall apply, and section
170
(b)(2) and (d)(1) shall not apply. For purposes of this paragraph, the term “contribution base” when used in section
170
(b)(1) means the taxable income computed with the adjustments (other than the 10-percent limitation) provided in section
170
(b)(2) and (d)(1) and without deduction of the amount disallowed under paragraph (6) of this subsection.