ganization manager (as defined in section 
4958(f)(2)).’’. 
(b) PAYOUT REQUIREMENTS.—Section 1241(d)(1) of 
the Pension Protection Act of 2006 shall not apply to any 
organization described in section 4943(f)(8) of the Inter-
nal Revenue Code of 1986, as added by this section. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 7. CONTRIBUTIONS BY INDIAN TRIBAL GOVERNMENTS 
TREATED 
SAME 
AS 
CONTRIBUTIONS 
BY 
STATES. 
(a) IN GENERAL.—Section 7871(a) (relating to In-
dian tribal governments treated as States for certain pur-
poses) is amended by striking ‘‘and’’ at the end of para-
graph (6), by striking the period at the end of paragraph 
(7) and inserting ‘‘; and’’, and by adding at the end the 
following new paragraph: 
‘‘(8) for purposes of— 
‘‘(A) determining support of an organiza-
tion described in section 170(b)(1)(A)(vi), and 
‘‘(B) determining whether an organization 
is described in paragraph (1) or (2) of section 
509(a) for purposes of section 509(a)(3).’’.
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to— 
(1) support received on or after the date of the 
enactment of this Act, and 
(2) the determination of the status of any orga-
nization with respect to any taxable year beginning 
after such date of enactment. 
SEC. 8. ELECTRONIC FILING OF EXEMPT ORGANIZATION 
ANNUAL RETURNS. 
(a) IN GENERAL.—Subsection (d) of section 6104 
(relating to public inspection of certain annual returns, re-
ports, applications for exemption, and notices of status) 
is amended— 
(1) by redesignating the paragraph relating to 
disclosure of reports by Internal Revenue Service as 
paragraph (7), 
(2) by redesignating the paragraph relating to 
application to nonexempt charitable trusts and non-
exempt private foundations as paragraph (8), and 
(3) by adding at the end the following new 
paragraph: 
‘‘(9) RETURNS REQUIRED ON MAGNETIC MEDIA, 
ETC.—Any organization (other than an organization 
exempt from tax under section 527(a)) which—
‘‘(A) is required to make available informa-
tion for inspection under paragraph (1)(A), and 
‘‘(B) would be required to file returns on 
magnetic media or in other machine-readable 
form under subsection (e) of section 6011 if 
such subsection were applied by substituting ‘at 
least 5 returns’ for ‘at least 250 returns’ in 
paragraph (2)(A) thereof, 
shall file the information referred to in clauses (i) 
and (ii) of paragraph (1)(A) on such magnetic media 
or in other machine-readable form.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to returns required to be filed 
for taxable years beginning after the date of the enactment 
of this Act. 
SEC. 9. EXPANSION OF BAD CHECK PENALTY TO ELEC-
TRONIC PAYMENTS, ETC. 
(a) IN GENERAL.—Section 6657 (relating to bad 
checks) is amended by adding at the end the following: 
‘‘Except as otherwise provided by the Secretary, any au-
thorization of a payment by commercially acceptable 
means (within the meaning of section 6311) shall be treat-
ed for purposes of this section in the same manner as a 
check.’’.
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to authorizations of payments 
made after December 31, 2005. 
Passed the House of Representatives September 27, 
2008. 
Attest: 
Clerk.
110TH CONGRESS 
2D SESSION 
H. R. 7083 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
enhance charitable giving and improve disclosure 
and tax administration.