Page:United States Statutes at Large Volume 114 Part 1.djvu/514

 114 STAT. 478 PUBLIC LAW 106-230^JULY 1, 2000 26 USC 6104. Public information. Records. Deadline. "(A) to which this section apphes solely by reason of subsection (f)(1), or "(B) which reasonably anticipates that it will not have gross receipts of $25,000 or more for any taxable year. "(6) COORDINATION WITH OTHER REQUIREMENTS.— Th is subsection shall not apply to any person required (without regard to this subsection) to report under the Federal Election Campaign Act of 1971 (2 U.S.C. 431 et seq.) as a political committee.", (b) DISCLOSURE REQUIREMENTS. — (1) INSPECTION AT INTERNAL REVENUE SERVICE OFFICES.— (A) IN GENERAL.— Section 6104(a)(1)(A) of the Internal Revenue Code of 1986 (relating to public inspection of applications) is amended— (i) by inserting "or a political organization is exempt from taxation under section 527 for any taxable year" after "taxable year"; (ii) by inserting "or notice of status filed by the organization under section 527(i)" before ", together"; (iii) by inserting "or notice" after "such application" each place it appears; (iv) by inserting "or notice" after "any application"; (v) by inserting "for exemption from taxation under section 501(a)" after "any organization" in the last sentence; and (vi) by inserting "OR 527" after "SECTION 501" in the heading. (B) CONFORMING AMENDMENT.— The heading for section 6104(a) of such Code is amended by inserting "OR NOTICE OF STATUS" before the period. (2) INSPECTION OF NOTICE ON INTERNET AND IN PERSON.— Section 6104(a) of such Code is amended by adding at the end the following new paragraph: " (3) INFORMATION AVAILABLE ON INTERNET AND IN PER- SON.— "(A) IN GENERAL.— The Secretary shall make publicly available, on the Internet and at the offices of the Internal Revenue Service— "(i) a list of all political organizations which file a notice with the Secretary under section 527(i), and "(ii) the name, address, electronic mailing address, custodian of records, and contact person for such organization. "(B) TIME TO MAKE INFORMATION AVAILABLE. —The Secretary shall make available the information required under subparagraph (A) not later than 5 business days after the Secretary receives a notice from a political organization under section 527(i).". (3) INSPECTION BY COMMITTEE OF CONGRESS.— Section 6104(a)(2) of such Code is amended by inserting "or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year" after "taxable year". (4) PUBLIC INSPECTION MADE AVAILABLE BY ORGANIZA- TION.— Section 6104(d) of such Code (relating to public inspection of certain annual returns and applications for exemption) is amended—

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