‘‘(B) TERRORIST
SUPPORTING
ORGANIZA-
TION.—For purposes of this paragraph, the term 
‘terrorist supporting organization’ means any 
organization which is designated by the Sec-
retary as having provided, during the 3-year pe-
riod ending on the date of such designation, ma-
terial support or resources (within the meaning 
of section 2339B of title 18, United States Code) 
to an organization described in paragraph (2) 
(determined after the application of this para-
graph to such organization) in excess of a de 
minimis amount. 
‘‘(C) DESIGNATION PROCEDURE.— 
‘‘(i) NOTICE REQUIREMENT.—Prior to 
designating any organization as a terrorist 
supporting organization under subpara-
graph (B), the Secretary shall mail to the 
most recent mailing address provided by 
such organization on the organization’s an-
nual return or notice under section 6033 (or 
subsequent form indicating a change of ad-
dress) a written notice which includes— 
‘‘(I) a statement that the Sec-
retary will designate such organization 
as a terrorist supporting organization 
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unless the organization satisfies the re-
quirements of subclause (I) or (II) of 
clause (ii), 
‘‘(II) the name of the organization 
or organizations with respect to which 
the Secretary has determined such or-
ganization provided material support 
or sources as described in subpara-
graph (B), and 
‘‘(III) a description of such mate-
rial support or resources to the extent 
consistent with national security and 
law enforcement interests. 
‘‘(ii) OPPORTUNITY TO CURE.—In the 
case of any notice provided to an organiza-
tion under clause (i), the Secretary shall, at 
the close of the 90-day period beginning on 
the date that such notice was sent, designate 
such organization as a terrorist supporting 
organization under subparagraph (B) if 
(and only if) such organization has not 
(during such period)— 
‘‘(I) demonstrated to the satisfac-
tion of the Secretary that such organi-
zation did not provide the material 
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support or resources referred to in sub-
paragraph (B), or 
‘‘(II) made reasonable efforts to 
have such support or resources re-
turned to such organization and cer-
tified in writing to the Secretary that 
such organization will not provide any 
further support or resources to organi-
zations described in paragraph (2). 
A certification under subclause (II) shall 
not be treated as valid if the organization 
making such certification has provided any 
other such certification during the preceding 
5 years. 
‘‘(D) RESCISSION.—The Secretary shall re-
scind a designation under subparagraph (B) if 
(and only if)— 
‘‘(i) the Secretary determines that such 
designation was erroneous, 
‘‘(ii) after the Secretary receives a 
written certification from an organization 
that such organization did not receive the 
notice described in subparagraph (C)(i)— 
‘‘(I) the Secretary determines that 
it is reasonable to believe that such or-
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ganization did not receive such notice, 
and 
‘‘(II) such organization satisfies 
the requirements of subclause (I) or 
(II) of subparagraph (C)(ii) (deter-
mined after taking into account the 
last sentence thereof), or 
‘‘(iii) the Secretary determines, with 
respect to all organizations to which the 
material support or resources referred to in 
subparagraph (B) were provided, the peri-
ods of suspension under paragraph (3) have 
ended. 
A certification described in the matter preceding 
subclause (I) of clause (II) shall not be treated 
as valid if the organization making such certifi-
cation has provided any other such certification 
during the preceding 5 years. 
‘‘(E) ADMINISTRATIVE REVIEW BY INTER-
NAL REVENUE SERVICE INDEPENDENT OFFICE OF 
APPEALS.—In the case of the designation of an 
organization by the Secretary as a terrorist sup-
porting organization under subparagraph (B), a 
dispute regarding such designation shall be sub-
ject to resolution by the Internal Revenue Service 
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Independent Office of Appeals under section 
7803(e) in the same manner as if such designa-
tion were made by the Internal Revenue Service 
and paragraph (5) of this subsection did not 
apply. 
‘‘(F) JURISDICTION
OF
UNITED
STATES 
COURTS.—Notwithstanding paragraph (5), the 
United States district courts shall have exclusive 
jurisdiction to review a final determination with 
respect to an organization’s designation as a ter-
rorist supporting organization under subpara-
graph (B). In the case of any such determination 
which was based on classified information (as 
defined in section 1(a) of the Classified Informa-
tion Procedures Act), such information may be 
submitted to the reviewing court ex parte and in 
camera. For purposes of this subparagraph, a 
determination with respect to an organization’s 
designation as a terrorist supporting organiza-
tion shall not fail to be treated as a final deter-
mination merely because such organization fails 
to utilize the dispute resolution process of the In-
ternal Revenue Service Independent Office of Ap-
peals provided under subparagraph (E).’’. 
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(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to designations made after the date of 
the enactment of this Act in taxable years ending after such 
date. 
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