Page:United States Statutes at Large Volume 120.djvu/1124

 PUBLIC LAW 109–280—AUG. 17, 2006

120 STAT. 1093

‘‘(6) DEFINITIONS.—For purposes of this subsection— ‘‘(A) RETURN AND RETURN INFORMATION.—The terms ‘return’ and ‘return information’ have the respective meanings given to such terms by section 6103(b). ‘‘(B) APPROPRIATE STATE OFFICER.—The term ‘appropriate State officer’ means— ‘‘(i) the State attorney general, ‘‘(ii) the State tax officer, ‘‘(iii) in the case of an organization to which paragraph (1) applies, any other State official charged with overseeing organizations of the type described in section 501(c)(3), and ‘‘(iv) in the case of an organization to which paragraph (3) applies, the head of an agency designated by the State attorney general as having primary responsibility for overseeing the solicitation of funds for charitable purposes.’’. (b) CONFORMING AMENDMENTS.— (1) Paragraph (2) of section 6103(a) is amended by inserting ‘‘or section 6104(c)’’ after ‘‘this section’’. (2) Subparagraph (A) of section 6103(p)(3) is amended by inserting ‘‘and section 6104(c)’’ after ‘‘section’’ in the first sentence. (3) Paragraph (4) of section 6103(p) is amended— (A) in the matter preceding subparagraph (A), by inserting ‘‘, any appropriate State officer (as defined in section 6104(c)),’’ before ‘‘or any other person’’, (B) in subparagraph (F)(i), by inserting ‘‘any appropriate State officer (as defined in section 6104(c)),’’ before ‘‘or any other person’’, and (C) in the matter following subparagraph (F), by inserting ‘‘, an appropriate State officer (as defined in section 6104(c)),’’ after ‘‘including an agency’’ each place it appears. (4) The heading for paragraph (1) of section 6104(c) is amended by inserting ‘‘FOR CHARITABLE ORGANIZATIONS’’ after ‘‘RULE’’. (5) Paragraph (2) of section 7213(a) is amended by inserting ‘‘or under section 6104(c)’’ after ‘‘6103’’. (6) Paragraph (2) of section 7213A(a) is amended by inserting ‘‘or under section 6104(c)’’ after ‘‘7213(a)(2)’’. (7) Paragraph (2) of section 7431(a) is amended by inserting ‘‘or in violation of section 6104(c)’’ after ‘‘6103’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act but shall not apply to requests made before such date.

26 USC 6103.

SEC. 1225. PUBLIC DISCLOSURE OF INFORMATION RELATING TO UNRELATED BUSINESS INCOME TAX RETURNS.

(a) IN GENERAL.—Subparagraph (A) of section 6104(d)(1) is amended by redesignating clauses (ii) and (iii) as clauses (iii) and (iv), respectively, and by inserting after clause (i) the following new clause: ‘‘(ii) any annual return filed under section 6011 which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) by such

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