, and if no part of their net earnings inures to the benefit of any private shareholder or individual. 2522(c) DISALLOWANCE OF DEDUCTIONS IN CERTAIN CASES.- 2522(c)(1) No deduction shall be allowed under this section for a gift to or for the use of an organization or trust described in section 508(d) or

598219 not exceed the value of the transferred property required to be included in the gross estate. 2055(e) DISALLOWANCE OF DEDUCTIONS IN CERTAIN CASES.- 2055(e)(1) No deduction shall be allowed under this section for a transfer to or for the use of an organization or trust described in section 508(d)