‘‘(III) a post-general election report,
which shall be filed not later than the 30th
day after the general election and which
shall be complete as of the 20th day after
such general election, and
‘‘(ii) in the case of any other calendar
year, a report covering the period beginning
January 1 and ending June 30, which shall be
filed no later than July 31 and a report cov-
ering the period beginning July 1 and ending
December 31, which shall be filed no later than
January 31 of the following calendar year, or
‘‘(B) monthly reports for the calendar
year, beginning with the first month of the cal-
endar year in which a contribution is accepted
or expenditure is made, which shall be filed not
later than the 20th day after the last day of the
month and shall be complete as if the last day
of the month, except that, in lieu of filing the
reports otherwise due in November and Decem-
ber of any year in which a regularly scheduled
general election is held, a pre-general election
report shall be filed in accordance with sub-
paragraph (A)(i)(II), a post-general election re-
port shall be filed in accordance with subpara-
graph (A)(i)(III), and a year end report shall
be filed not later than January 31 of the fol-
lowing calendar year.
‘‘(3) CONTENTS
OF
REPORT.—A report re-
quired under paragraph (2) shall contain the fol-
lowing information:
‘‘(A) The amount of each expenditure
made to a person if the aggregate amount of
expenditures to such person during the calendar
year equals or exceeds $500 and the name and
address of the person (in the case of an indi-
vidual, including the occupation and name of
employer of such individual).
‘‘(B) The name and address (in the case of
an individual, including the occupation and
name of employer of such individual) of all con-
tributors 
which 
contributed 
an 
aggregate
amount of $200 or more to the organization
during the calendar year and the amount of the
contribution.
Any expenditure or contribution disclosed in a pre-
vious reporting period is not required to be included
in the current reporting period.
‘‘(4) CONTRACTS TO SPEND OR CONTRIBUTE.—
For purposes of this subsection, a person shall be
treated as having made an expenditure or contribu-
tion if the person has contracted or is otherwise obli-
gated to make the expenditure or contribution.
‘‘(5) COORDINATION
WITH
OTHER
REQUIRE-
MENTS.—This subsection shall not apply—
‘‘(A) to any person required (without re-
gard 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 sec-
tion 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 sub-
section, 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 can-
didate for Federal office,
‘‘(C) a primary election held for the selec-
tion of delegates to a national nominating con-
vention of a political party, or
‘‘(D) a primary election held for the ex-
pression of a preference for the nomination of
individuals for election to the office of Presi-
dent.’’.
(b) PUBLIC DISCLOSURE OF REPORTS.—
(1) IN GENERAL.—Section 6104(d) of the In-
ternal Revenue Code of 1986 (relating to public in-
spection of certain annual returns and applications
for exemption), as amended by section 1(b)(4), is
amended—
(A) by inserting ‘‘REPORTS,’’ after ‘‘RE-
TURNS,’’ 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
AL-
LOWED.—Section 6104(d)(3)(A) of such Code (relat-
ing to nondisclosure of contributors, etc.) is amend-
ed by inserting ‘‘or a political organization exempt
from taxation under section 527’’ after ‘‘509(a))’’.
(3) DISCLOSURE BY INTERNAL REVENUE SERV-
ICE.—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 organi-
zation under section 527(j) (relating to required dis-
closure of expenditures and contributions) shall be
made available to the public at such times and in
such places as the Secretary may prescribe.’’.
(c) 
FAILURE
TO
MAKE
PUBLIC.—Section
6652(c)(1)(C) of the Internal Revenue Code of 1986 (re-
lating to public inspection of annual returns) is
amended—
(1) by inserting ‘‘or report required under sec-
tion 527(j)’’ after ‘‘filing)’’,
(B) CONTRIBUTOR
INFORMATION.—Sec-
tion 6104(b) of such Code is amended by in-
serting ‘‘or a political organization exempt from
taxation under section 527’’ after ‘‘509(a)’’.
(2) RETURNS MADE AVAILABLE BY ORGANIZA-
TIONS.—
(A) IN GENERAL.—Paragraph (1)(A)(i) of
section 6104(d) of such Code (relating to public
inspection of certain annual returns, reports,
applications for exemption, and notices of sta-
tus) is amended by inserting ‘‘or section
6012(a)(6) (relating to returns by political or-
ganizations)’’ after ‘‘organizations)’’.
(B) CONFORMING AMENDMENTS.—
(i) Section 6104(d)(1) of such Code is
amended in the matter preceding subpara-
graph (A) by inserting ‘‘or an organization
exempt 
from 
taxation 
under 
section
527(a)’’ after ‘‘501(a)’’.
(ii) Section 6104(d)(2) of such Code
is amended by inserting ‘‘or section
6012(a)(6)’’ after ‘‘section 6033’’.
(c) FAILURE TO FILE RETURN.—Section 6652(c)(1)
of the Internal Revenue Code of 1986 (relating to annual
returns under section 6033) is amended—
(1) by inserting ‘‘or section 6012(a)(6) (relating
to returns by political organizations)’’ after ‘‘organi-
zations)’’ in subparagraph (A)(i),
(2) by inserting ‘‘or section 6012(a)(6)’’ after
‘‘section 6033’’ in subparagraph (A)(ii),
(3) by inserting ‘‘or section 6012(a)(6)’’ after
‘‘section 6033’’ in the third sentence of subpara-
graph (A), and
(4) by inserting ‘‘OR 6012(a)(6)’’ after ‘‘SECTION
6033’’ in the heading.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to returns for taxable years begin-
ning after June 30, 2000.
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