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There is no condition on a IAM statement where you can reference the destination of an ingress rule. You can do a DETECTIVE control via AWS Config as Chris_G said in the comment. See:How to auto-remediate internet accessible ports with AWS Config and AWS Systems Manager
Maybe another way to approach this, depending on what you are trying to achieve, is to create a SCP that denies the CreateInternetGateway and AttachInternetGateway EC2 operations.
The first thing that comes to mind is using AWS Config with a Custom Rule built on a Lambda function, but I don't think this is the only way so I'm not writing this as an answer.