83 STAT. ]
PUBLIC LAW 91-172-DEC. 30, 1969
523
this paragraph for a failure to file or comply with the requirements of section 6104(d), all such persons shall be jointly and severally liable with respect to such failure. The term 'person' as used herein means any officer, director, trustee, employee, member, or other individual who is under a duty to perform the act in respect of which the violation occurs." (e) PUBLICITY or INFORMATION REQUIRED BY CERTAIN EXEMPT ORGANIZATIONS.— (1) NAMES AND ADDRESSES OF CONTRIBUTORS.—Section 6104
(relating to publicity of information required from certain exempt organizations and certain trusts) is amended by inserting at the end of subsection (b), the following sentence: "Nothing in this subsection shall authorize the Secretary or his delegate to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a)) which is required to furnish such information." (2)
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26 USC 6104.
PUBLICATION TO STATE OFFICIALS.—Section 6104 is amended
by adding after subsection (b) the following new subsection: (c)
PUBLICATION TO STATE OFFICIALS.— " (1) GENERAL RULE.—In the case of any
organization which is described in section 501(c)(3) and exempt from taxation under 68A Stat. les. section 501(a), or has applied under section 508(a) for recogni- ^ ' ^ ' P '^^'^• tion as an organization described in section 501(c)(3), the Secretary or his delegate at such times and in such manner as he may by regulations prescribe shall— " (A) notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in j a manner which does not meet, or no longer meets, the requirements of its exemption, " (B) notify the appropriate State officer of the mailing of a notice of deficiency of tax imposed under section 507 or chapter42, and Ante, pp. 492, " (C) at the request of such appropriate State officer, make "^^^ available for inspection and copying such returns, filed statements, records, reports, and other information, relating to a determination under subparagraph (A) or (B) as are relevant to any determination under State law. "(2) APPROPRIATE STATE OFFICER.—For purposes of this subsection, the term 'appropriate State officer' means the State attorney general. State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3)." (3) ANNUAL REPORTS.—Section 6104 is amended by adding after subsection (c), as added by paragraph (2) of this subsection, the following new subsection: "(d)
PUBLIC
INSPECTION
OF
PRIVATE
FOUNDATIONS'
ANNUAL
REPORTS.—The annual report required to be filed under section 6056 (relating to annual reports by private foundations) shall be made available by the foundation managers for inspection at the principal office of the foundation during regular business hours by any citizen on request made within 180 days after the publication of notice of its availability. Such notice shall be published, not later than the day prescribed for filing such annual report (determined with regard to any extension of time for filing), in a newspaper having general circulation in the county in which the principal office of the private foundation is located. The notice shall state that the annual report of the private foundation is available at its principal office for inspection during
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