Page:United States Statutes at Large Volume 117.djvu/1359

 117 STAT. 1340

PUBLIC LAW 108–121—NOV. 11, 2003 ‘‘(A) under section 212(a)(3)(B)(vi)(II) or 219 of the Immigration and Nationality Act as a terrorist organization or foreign terrorist organization, ‘‘(B) in or pursuant to an Executive order which is related to terrorism and issued under the authority of the International Emergency Economic Powers Act or section 5 of the United Nations Participation Act of 1945 for the purpose of imposing on such organization an economic or other sanction, or ‘‘(C) in or pursuant to an Executive order issued under the authority of any Federal law if— ‘‘(i) the organization is designated or otherwise individually identified in or pursuant to such Executive order as supporting or engaging in terrorist activity (as defined in section 212(a)(3)(B) of the Immigration and Nationality Act) or supporting terrorism (as defined in section 140(d)(2) of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989); and ‘‘(ii) such Executive order refers to this subsection. ‘‘(3) PERIOD OF SUSPENSION.—With respect to any organization described in paragraph (2), the period of suspension— ‘‘(A) begins on the later of— ‘‘(i) the date of the first publication of a designation or identification described in paragraph (2) with respect to such organization, or ‘‘(ii) the date of the enactment of this subsection, and ‘‘(B) ends on the first date that all designations and identifications described in paragraph (2) with respect to such organization are rescinded pursuant to the law or Executive order under which such designation or identification was made. ‘‘(4) DENIAL OF DEDUCTION.—No deduction shall be allowed under any provision of this title, including sections 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), and 2522, with respect to any contribution to an organization described in paragraph (2) during the period described in paragraph (3). ‘‘(5) DENIAL OF ADMINISTRATIVE OR JUDICIAL CHALLENGE OF SUSPENSION OR DENIAL OF DEDUCTION.—Notwithstanding section 7428 or any other provision of law, no organization or other person may challenge a suspension under paragraph (1), a designation or identification described in paragraph (2), the period of suspension described in paragraph (3), or a denial of a deduction under paragraph (4) in any administrative or judicial proceeding relating to the Federal tax liability of such organization or other person. ‘‘(6) ERRONEOUS DESIGNATION.— ‘‘(A) IN GENERAL.—If— ‘‘(i) the tax exemption of any organization described in paragraph (2) is suspended under paragraph (1), ‘‘(ii) each designation and identification described in paragraph (2) which has been made with respect to such organization is determined to be erroneous pursuant to the law or Executive order under which such designation or identification was made, and

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