after "taxable year" and "or notice of status filed by the organization under section 527(i)" before ", together", in second sentence, inserted "or notice" after "any application", in last sentence, inserted "for exemption from taxation under section 501(a)" after "any organization", and inserted "or notice" after "such application", wherever appearing.
Subsec. (a)(2)(A). Pub. L. 106-230, § 1(b)(3), inserted "or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year" after "taxable year".
Subsec. (a)(3). Pub. L. 106-230, § 1(b)(2), added par. (3).
Subsec. (b). Pub. L. 106-230, § 3(b)(1), inserted "6012(a)(6)," before "6033" and "or a political organization exempt from taxation under section 527" after "509(a)".
Subsec. (d). Pub. L. 106-230, § 2(b)(1)(A), inserted "reports," after "returns," in heading.
Pub. L. 106-230, § 1(b)(4)(A), substituted ", applications for exemption, and notices of status" for "and applications for exemption" in heading.
Subsec. (d)(1). Pub. L. 106-230, § 3(b)(2)(B)(i), inserted "or an organization exempt from taxation under section 527(a)" after "501(a)" in introductory provisions.
Subsec. (d)(1)(A)(i). Pub. L. 106-230, § 3(b)(2)(A), inserted "or section 6012(a)(6) (relating to returns by political organizations)" after "organizations)".
Subsec. (d)(1)(A)(ii). Pub. L. 106-230, § 1(b)(4)(B), inserted "or notice of status under section 527(i)" after "section 501" and "or any notice materials" after "materials".
Subsec. (d)(1)(A)(iii). Pub. L. 106-230, § 2(b)(1)(B), added cl. (iii).
Subsec. (d)(1)(B). Pub. L. 106-230, § 2(b)(1)(C), inserted ", reports," after "return".
Pub. L. 106-230, § 1(b)(4)(C), inserted "or such notice materials" after "materials".
Subsec. (d)(2). Pub. L. 106-230, § 3(b)(2)(B)(ii), inserted "or section 6012(a)(6)" after "section 6033".
Subsec. (d)(3)(A). Pub. L. 106-230, § 2(b)(2), inserted "or a political organization exempt from taxation under section 527" after "509(a))".
Subsec. (d)(6). Pub. L. 106-554 added par. (6) relating to application to nonexempt charitable trusts and nonexempt private foundations.
Pub. L. 106-230, § 2(b)(3), added par. (6) relating to disclosure of reports by Internal Revenue Service.
Pub. L. 106-230, § 1(b)(4)(D), added par. (6) relating to notice materials.
1998 - Subsec. (b). Pub. L. 105-206, § 6019(a), inserted at end "In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization."
Subsec. (d). Pub. L. 105-277 added subsec. (d) and struck out heading and text of former subsec. (d). Text read as follows: "The annual return required to be filed under section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a) shall be made available by the foundation managers for inspection at the principal office of the foundation during regular business hours by any citizen on request made within 180 days after the date of the publication of notice of its availability. Such notice shall be published, not later than the day prescribed for filing such annual return (determined with regard to any extension of time for filing), in a newspaper having general circulation in the county in which the principal