Page:United States Statutes at Large Volume 110 Part 2.djvu/687

 PUBLIC LAW 104-168-^ULY 30, 1996 110 STAT. 1479 (B) BINDING CONTRACTS. — The amendment made by subsection (b) shall not apply to any inurement occurring before January 1, 1997, pursuant to a written contract which was binding on September 13, 1995, and at all times thereafter before such inurement occurred. SEC. 1312. REPORTING OF CERTAIN EXCISE TAXES AND OTHER INFORMATION. (a) REPORTING BY ORGANIZATIONS DESCRIBED IN SECTION 501(c)(3). —Subsection (b) of section 6033 (relating to certain organizations described in section 501(c)(3)) is amended by striking "and" at the end of paragraph (9), by redesignating paragraph (10) as paragraph (14), and by inserting after paragraph (9) the following new paragraphs: "(10) the respective amounts (if any) of the taxes paid by the organization during the taxable year under the following provisions: "(A) section 4911 (relating to tax on excess expenditures to influence legislation), "(B) section 4912 (relating to tax on disqualifying lobby- ing expenditures of certain organizations), and "(C) section 4955 (relating to taxes on political expenditures of section 501(c)(3) organizations), "(11) the respective amounts (if any) of the taxes paid by the organization, or any disqualified person with respect to such organization, during the taxable year under section 4958 (relating to taxes on private excess benefit from certain charitable organizations), "(12) such information as the Secretary may require with respect to any excess benefit transaction (as denned in section 4958), "(13) such information with respect to disqualified persons as the Secretary may prescribe, and. (b) ORGANIZATIONS DESCRIBED IN SECTION 501(C)(4).— Section 6033 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: "(f) CERTAIN ORGANIZATIONS DESCRIBED IN SECTION 501(c)(4).— Every organization described in section 501(c)(4) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a) the information referred to in paragraphs (11), (12) and (13) of subsection (b) with respect to such organization. ". (c) EFFECTIVE DATE.—The amendments made by this section 26 USC 6033 shall apply to returns for taxable years beginning after the date ^°^- of the enactment of this Act. SEC. 1313. EXEMPT ORGANIZATIONS REQUIRED TO PROVIDE COPY OF RETURN. (a) REQUIREMENT TO PROVIDE COPY.— (1) Subparagraph (A) of section 6104(e)(1) (relating to pub- He inspection of annual returns) is amended to read as follows: "(A) IN GENERAL.— During the 3-year period beginning on the filing date— "(i) a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at

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