‘‘(B) AMOUNT
INVOLVED.—For purposes 
of subparagraph (A), the amount involved with 
respect to any failure is—
‘‘(i) in the case of a failure to file the 
notice under paragraph (2)(A) at the time 
and in the manner prescribed therefor, the 
amount which is reasonably expected to be 
paid by the coalition or association or its 
members to the person filing the registra-
tion statement, and 
‘‘(ii) in the case of a failure to include 
any of the information required to be in-
cluded in such notice, or to show the cor-
rect information, with respect to any mem-
ber, the amount reasonably expected to be 
contributed by such member toward the 
activities of the coalition or association of 
influencing legislation. 
‘‘(C) JOINT AND SEVERAL LIABILITY.—All 
members of the coalition or association shall be 
jointly and severally liable under this paragraph 
for any failure. 
‘‘(D) PROCEDURES FOR ASSESSMENT AND 
COLLECTION
OF
PENALTY.—For purposes of 
subtitle F, the penalty imposed by this para-
graph shall be assessed and collected in the 
same manner as penalties imposed by section 
6652(c). 
‘‘(5) EXCEPTION
FOR
CERTAIN
TAX-EXEMPT 
ASSOCIATIONS.—This subsection shall not apply to 
any association—
‘‘(A) 
which 
is 
described 
in 
section 
501(c)(3) and exempt from tax under section 
501(a), or 
‘‘(B)(i) which is described in any other 
paragraph of section 501(c) and exempt from 
tax under section 501(a), and 
‘‘(ii) which has substantial exempt activi-
ties other than lobbying with respect to the spe-
cific issue for which it engaged the person filing 
the registration statement under section 4 of 
the Lobbying Disclosure Act of 1995. 
The preceding sentence shall not apply to any association 
formed or availed of to avoid the purposes of this sub-
section. 
‘‘(6) EXCEPTION FROM DISCLOSURE FOR CER-
TAIN MEMBERS.—
‘‘(A) IN
GENERAL.—Information on a 
member of a coalition or association need not 
be included in any notice under paragraph (3)
if the amount referred to in paragraph 
(3)(A)(iii) with respect to such member is less 
than $2,000 per year. 
‘‘(B) EXPENDITURES IN EXCESS OF EX-
PECTED AMOUNT.—If—
‘‘(i) information on a member of a co-
alition or association is not included in any 
notice by reason of subparagraph (A), and 
‘‘(ii) the amount contributed by such 
member toward the activities of the coali-
tion or association of influencing legislation 
exceeds $2,200 per year, 
such member shall be treated for purposes of 
this subsection as a new member of such coali-
tion or association as of the earliest date that 
clause (ii) is met. 
‘‘(7) LOOK-THRU RULES.—In the case of a coa-
lition or association which is treated as a political 
organization under paragraph (1)—
‘‘(A) such coalition or association shall be 
treated as employing or retaining other persons 
to conduct lobbying activities for purposes of 
determining whether any individual member 
thereof is treated as a political organization 
under paragraph (1), and
‘‘(B) information on such coalition or asso-
ciation need not be included in any notice under 
paragraph (2) of the coalition or association 
with respect to which it is treated as a political 
organization under paragraph (1).’’. 
(b) PUBLIC DISCLOSURE OF NOTICES.—
(1) IN
GENERAL.—Paragraph (1) of section 
527(k) of such Code is amended by inserting ‘‘or 
(m)(2)’’ after ‘‘(i)(1)’’. 
(2) ACCESS.—Paragaraph (2) of section 527(k) 
of such Code is amended by inserting after subpara-
graph (G) the following new subparagraph: 
‘‘(H) The organizations which file a notice 
under subsection (m).’’. 
(c) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by 
this section shall apply to—
(A) coalitions and associations listed on 
registration statements filed under section 4 of 
the Lobbying Disclosure Act of 1995 after the 
date of the enactment of this Act, and 
(B) coalitions and associations for whom 
any lobbying contact is made after the date of 
the enactment of this Act.
(2) SPECIAL RULE.—In the case of any coali-
tion or association to which the amendments made 
by this Act apply by reason of paragraph (1)(B), the 
time to file the notice under section 527(k)(2) of the 
Internal Revenue Code of 1986, as added by this 
section, shall be 30 days after the date of the enact-
ment of this Act.
Æ