SEC. 2. STATEMENTS INCLUDED IN CAMPAIGN COMMU-
NICATIONS FUNDED BY CERTAIN TAX-EX-
EMPT ORGANIZATIONS OR POLITICAL ORGA-
NIZATIONS. 
(a) REQUIRING STATEMENT IDENTIFYING LARGEST 
DONORS.—Section 318(d) of the Federal Election Cam-
paign Act of 1971 (2 U.S.C. 441d(d)) is amended— 
(1) in paragraph (2), by striking ‘‘Any commu-
nication’’ and inserting ‘‘Except as provided in para-
graph (3), any communication’’; and 
(2) by adding at the end the following new 
paragraph: 
‘‘(3) SPECIAL
RULES
FOR
COMMUNICATIONS 
PAID FOR BY CERTAIN TAX-EXEMPT OR POLITICAL 
ORGANIZATIONS.— 
‘‘(A) 
DISCLOSURE
STATEMENT
RE-
QUIRED.—Any communication described in 
paragraph (3) of subsection (a) which is funded 
in whole or in part by a covered section 501(c) 
organization or a political organization and 
which is transmitted through radio or television 
shall include, in addition to the requirements of 
that paragraph, the disclosure statement de-
scribed in subparagraph (C). 
‘‘(B) METHOD OF CONVEYANCE OF STATE-
MENT.— 
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‘‘(i) COMMUNICATIONS TRANSMITTED 
THROUGH RADIO.—In the case of a com-
munication to which this paragraph applies 
which is transmitted through radio, the 
disclosure statement described in subpara-
graph (C) shall be made by audio in a 
clearly spoken manner. 
‘‘(ii) COMMUNICATIONS TRANSMITTED 
THROUGH TELEVISION.—In the case of a 
communication to which this paragraph 
applies which is transmitted through tele-
vision, the disclosure statement described 
in subparagraph (C) shall be conveyed by 
an unobscured, full-screen view of a rep-
resentative of the organization, or by a 
representative of the organization making 
the statement in voice-over. The statement, 
together with clearly readable logos of the 
organization and each donor identified in 
the disclosure statement (if any), shall also 
appear in writing at the end of the commu-
nication in a clearly readable manner with 
a reasonable degree of color contrast be-
tween the background and the printed 
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statement and logos, for a period of at 
least 4 seconds. 
‘‘(C) 
DISCLOSURE
STATEMENT
DE-
SCRIBED.—The disclosure statement described 
in this subparagraph is the following: ‘This ad-
vertisement was paid for by lllllll, 
whose funders include lllllll. For a 
full list of donors, go to lllllll.’, 
with— 
‘‘(i) the first blank to be filled in with 
the name of the covered section 501(c) or-
ganization or political organization in-
volved; 
‘‘(ii) the second blank to be filled in 
with the names of the 5 persons who pro-
vided the largest amount of funding to the 
organization for any purpose during the 
12-month period which ends on the date on 
which the organization paid for the com-
munication; and 
‘‘(iii) the third blank to be filled in 
with the Internet address of the website of 
the organization which includes the infor-
mation the organization is required to post 
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and maintain under subsections (c)(4) and 
(f)(8) of section 304. 
‘‘(D) DEFINITIONS.—In this paragraph— 
‘‘(i) the term ‘political organization’ 
means a political organization described in 
section 527 of the Internal Revenue Code 
of 1986, except that such term does not in-
clude a political committee of a political 
party; and 
‘‘(ii) the term ‘covered section 501(c) 
organization’ means— 
‘‘(I) an organization described in 
paragraph (4), (5), or (6) of section 
501(c) of the Internal Revenue Code 
of 1986 and exempt from taxation 
under section 501(a) of such Code; or 
‘‘(II) an organization which has 
submitted an application to the Inter-
nal Revenue Service for determination 
of its status as an organization de-
scribed in subclause (I).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply with respect to communications 
made on or after the date of the enactment of this Act. 
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SEC. 3. REQUIRING ORGANIZATIONS TO INCLUDE INFOR-
MATION ON LARGEST DONORS IN REPORTS 
ON 
INDEPENDENT 
EXPENDITURES 
AND 
ELECTIONEERING COMMUNICATIONS. 
(a) REPORTS ON INDEPENDENT EXPENDITURES.— 
(1) 
CONTENTS
OF
STATEMENTS.—Section 
304(c)(2) of the Federal Election Campaign Act of 
1971 (2 U.S.C. 434(c)(2)) is amended— 
(A) by striking ‘‘and’’ at the end of sub-
paragraph (B); 
(B) by striking the period at the end of 
subparagraph (C) and inserting ‘‘; and’’; and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(D) if the person making the independent ex-
penditure is a covered section 501(c) organization or 
a political organization (as such terms are defined in 
section 318(d)(3)(D)), the identification of the 5 
persons who provided the largest amount of funding 
to the organization for any purpose, together with 
the amount of funding each such person provided, 
during the 12-month period which ends on the date 
on which the organization made the independent ex-
penditure.’’. 
(2) POSTING OF INFORMATION ON WEBSITE.— 
Section 304(c) of such Act (2 U.S.C. 434(c)) is 
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amended by adding at the end the following new 
paragraph: 
‘‘(4) Each covered section 501(c) organization or po-
litical organization which is required to include the infor-
mation described in paragraph (2)(D) in the statements 
required to be filed under this subsection shall post and 
maintain such information on a publicly available official 
website of the organization.’’. 
(b) REPORTS
ON ELECTIONEERING COMMUNICA-
TIONS.— 
(1) 
CONTENTS
OF
STATEMENTS.—Section 
304(f)(2) of the Federal Election Campaign Act of 
1971 (2 U.S.C. 434(f)(2)) is amended by adding at 
the end the following new subparagraph: 
‘‘(G) If the person making the disburse-
ment is a covered section 501(c) organization or 
a political organization (as such terms are de-
fined in section 318(d)(3)(D)), the identifica-
tion of the 5 persons who provided the largest 
amount of funding to the person for any pur-
pose, together with the amount of funding each 
such person provided, during the 12-month pe-
riod which ends on the date on which the orga-
nization made the disbursement.’’. 
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