Page:United States Statutes at Large Volume 120.djvu/1139

 120 STAT. 1108

PUBLIC LAW 109–280—AUG. 17, 2006

‘‘(ii) is an organization described in section 509(a)(3) (other than an organization described in clause (i) or (ii) of section 4942(g)(4)(A)), or ‘‘(iii) is an exempt operating foundation (as defined in section 4940(d)(2)), or’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to distributions and expenditures after the date of the enactment of this Act.

26 USC 4942 note.

SEC. 1245. RETURNS OF SUPPORTING ORGANIZATIONS. 26 USC 6033.

26 USC 6033 note.

(a) REQUIREMENT TO FILE RETURN.—Subparagraph (B) of section 6033(a)(3) is amended by inserting ‘‘(other than an organization described in section 509(a)(3))’’ after ‘‘paragraph (1)’’. (b) MATTERS INCLUDED ON RETURNS.—Section 6033, as amended by this Act, is amended by redesignating subsection (l) as subsection (m) and by inserting after subsection (k) the following new subsection: ‘‘(l) ADDITIONAL PROVISIONS RELATING TO SUPPORTING ORGANIZATIONS.—Every organization described in section 509(a)(3) shall, on the return required under subsection (a)— ‘‘(1) list the supported organizations (as defined in section 509(f)(3)) with respect to which such organization provides support, ‘‘(2) indicate whether the organization meets the requirements of clause (i), (ii), or (iii) of section 509(a)(3)(B), and ‘‘(3) certify that the organization meets the requirements of section 509(a)(3)(C).’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to returns filed for taxable years ending after the date of the enactment of this Act.

TITLE XIII—OTHER PROVISIONS SEC. 1301. TECHNICAL CORRECTIONS RELATING TO MINE SAFETY.

Ante, p. 500.

VerDate 14-DEC-2004

10:20 Jul 12, 2007

Section 110 of the Federal Mine Safety and Health Act of 1977 (30 U.S.C. 820), as amended by the Mine Improvement and New Emergency Response Act of 2006 (Public Law 109–236), is amended— (1) by striking subsection (d); and (2) in subsection (a)— (A) by striking ‘‘(1)(1) The operator’’ and inserting ‘‘(1) The operator’’; (B) in the paragraph (2) added by section 8(a)(1)(B) of the Mine Improvement and New Emergency Response Act of 2006 (Public Law 109–236)— (i) by striking ‘‘paragraph (1)’’ and inserting ‘‘subsection (a)(1)’’; and (ii) by redesignating such paragraph as subsection (d) and transferring such subsection so as to appear after subsection (c); and (3) in subsection (b)— (A) by striking ‘‘Any operator’’ and inserting ‘‘(1) Any operator’’; and (B) in the second sentence, as added by section 8(a)(2) of the Mine Improvement and New Emergency Response

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