PUBLIC LAW 106-230—JULY 1, 2000 114 STAT. 481 an expenditure or contribution if the person has contracted or is otherwise obhgated to make the expenditure or contribution. "(5) COORDINATION WITH OTHER REQUIREMENTS.— Th is subsection shall not apply— "(A) 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) to any State or local committee of a political party or political committee of a State or local candidate, "(C) to any organization which reasonably anticipates that it will not have gross receipts of $25,000 or more for any taxable year, "(D) to any organization to which this section applies solely by reason of subsection (f)(1), or "(E) with respect to any expenditure which is an independent expenditure (as defined in section 301 of such Act). "(6) ELECTION. —For purposes of this subsection, the term 'election' means— "(A) a general, special, primary, or runoff election for a Federal office, "(B) a convention or caucus of a political party which has authority to nominate a candidate for Federal office, "(C) a primary election held for the selection of delegates to a national nominating convention of a political party, or "(D) a primary election held for the expression of a preference for the nomination of individuals for election to the office of President.", (b) PUBLIC DISCLOSURE OF REPORTS.— (1) IN GENERAL.— Section 6104(d) of the Internal Revenue Code of 1986 (relating to public inspection of certain annual 26 USC 6104. returns and applications for exemption), as amended by section 1(b)(4), is amended— (A) by inserting "REPORTS," after "RETURNS," in the heading; (B) in paragraph (1)(A), by striking "and" at the end of clause (i), by inserting "and" at the end of clause (ii), and by inserting after clause (ii) the following new clause: "(iii) the reports filed under section 527(j) (relating to required disclosure of expenditures and contributions) by such organization,"; and (C) in paragraph (1)(B), by inserting ", reports," after "return". (2) DISCLOSURE OF CONTRIBUTORS ALLOWED. — Section 6104(d)(3)(A) of such Code (relating to nondisclosure of contributors, etc.) is amended by inserting "or a political organization exempt from taxation under section 527" after "509(a))". (3) DISCLOSURE BY INTERNAL REVENUE SERVICE.— Section 6104(d) of such Code is amended by adding at the end the following new paragraph: "(6) DISCLOSURE OF REPORTS BY INTERNAL REVENUE SERVICE.— Any report filed by an organization under section 527(j) (relating to required disclosure of expenditures and contributions) shall be made available to the public at such times and in such places as the Secretary may prescribe.".
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