
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-230 Section 1(b)]
[Document affected by Public Law 106-230 Section 2(b)]
[Document affected by Public Law 106-230 Section 3(b)]
[Document affected by Public Law 106-554 Section 1(a)(7)[312(a)]]
[Document affected by Public Law 106-554 Section 1(a)(7)[312(c)]]
[CITE: 26USC6104]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6104. Publicity of information required from certain exempt 
        organizations and certain trusts
        

(a) Inspection of applications for tax exemption or notice of status

                        (1) Public inspection

        (A) Organizations described in section 501 or 527

            If an organization described in section 501(c) or (d) is 
        exempt from taxation under section 501(a) for any taxable year 
        or a political organization is exempt from taxation under 
        section 527 for any taxable year, the application filed by the 
        organization with respect to which the Secretary made his 
        determination that such organization was entitled to exemption 
        under section 501(a) or notice of status filed by the 
        organization under section 527(i), together with any paper 
        submitted in support of such application or notice, and any 
        letter or other document issued by the Internal Revenue Service 
        with respect to such application or notice shall be open to 
        public inspection at the national office of the Internal Revenue 
        Service. In the case of any application or notice filed after 
        the date of the enactment of this subparagraph, a copy of such 
        application or notice and such letter or document shall be open 
        to public inspection at the appropriate field office of the 
        Internal Revenue Service (determined under regulations 
        prescribed by the Secretary). Any inspection under this 
        subparagraph may be made at such times, and in such manner, as 
        the Secretary shall by regulations prescribe. After the 
        application of any organization for exemption from taxation 
        under section 501(a) has been opened to public inspection under 
        this subparagraph, the Secretary shall, on the request of any 
        person with respect to such organization, furnish a statement 
        indicating the subsection and paragraph of section 501 which it 
        has been determined describes such organization.

        (B) Pension, etc., plans

            The following shall be open to public inspection at such 
        times and in such places as the Secretary may prescribe:
                (i) any application filed with respect to the 
            qualification of a pension, profit-sharing, or stock bonus 
            plan under section 401(a) or 403(a), an individual 
            retirement account described in section 408(a), or an 
            individual retirement annuity described in section 408(b),
                (ii) any application filed with respect to the exemption 
            from tax under section 501(a) of an organization forming 
            part of a plan or account referred to in clause (i),
                (iii) any papers submitted in support of an application 
            referred to in clause (i) or (ii), and
                (iv) any letter or other document issued by the Internal 
            Revenue Service and dealing with the qualification referred 
            to in clause (i) or the exemption from tax referred to in 
            clause (ii).

        Except in the case of a plan participant, this subparagraph 
        shall not apply to any plan referred to in clause (i) having not 
        more than 25 participants.

        (C) Certain names and compensation not to be opened to public 
                inspection

            In the case of any application, document, or other papers, 
        referred to in subparagraph (B), information from which the 
        compensation (including deferred compensation) of any individual 
        may be ascertained shall not be open to public inspection under 
        subparagraph (B).

        (D) Withholding of certain other information

            Upon request of the organization submitting any supporting 
        papers described in subparagraph (A) or (B), the Secretary shall 
        withhold from public inspection any information contained 
        therein which he determines relates to any trade secret, patent, 
        process, style of work, or apparatus, of the organization, if he 
        determines that public disclosure of such information would 
        adversely affect the organization. The Secretary shall withhold 
        from public inspection any information contained in supporting 
        papers described in subparagraph (A) or (B) the public 
        disclosure of which he determines would adversely affect the 
        national defense.

              (2) Inspection by committees of Congress

        Section 6103(f) shall apply with respect to--
            (A) the application for exemption of any organization 
        described in section 501(c) or (d) which is exempt from taxation 
        under section 501(a) for any taxable year or notice of status of 
        any political organization which is exempt from taxation under 
        section 527 for any taxable year, and any application referred 
        to in subparagraph (B) of subsection (a)(1) of this section, and
            (B) any other papers which are in the possession of the 
        Secretary and which relate to such application,

    as if such papers constituted returns.

         (3) Information available on Internet and in person

        (A) In general

            The Secretary shall make publicly available, on the Internet 
        and at the offices of the Internal Revenue Service--
                (i) a list of all political organizations which file a 
            notice with the Secretary under section 527(i), and
                (ii) the name, address, electronic mailing address, 
            custodian of records, and contact person for such 
            organization.

        (B) Time to make information available

            The Secretary shall make available the information required 
        under subparagraph (A) not later than 5 business days after the 
        Secretary receives a notice from a political organization under 
        section 527(i).

(b) Inspection of annual information returns

    The information required to be furnished by sections 6012(a)(6), 
6033, 6034, and 6058, together with the names and addresses of such 
organizations and trusts, shall be made available to the public at such 
times and in such places as the Secretary may prescribe. Nothing in this 
subsection shall authorize the Secretary to disclose the name or address 
of any contributor to any organization or trust (other than a private 
foundation, as defined in section 509(a) or a political organization 
exempt from taxation under section 527) which is required to furnish 
such information. 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.

(c) Publication to State officials

                          (1) General rule

        In case of any organization which is described in section 
    501(c)(3) and exempt from taxation under section 501(a), or has 
    applied under section 508(a) for recognition as an organization 
    described in section 501(c)(3), the Secretary at such times and in 
    such manner as he may by regulations prescribe shall--
            (A) notify the appropriate State officer of a refusal to 
        recognize such organization as an organization described in 
        section 501(c)(3), or of the operation of such organization in a 
        manner which does not meet, or no longer meets, the requirements 
        of its exemption,
            (B) notify the appropriate State officer of the mailing of a 
        notice of deficiency of tax imposed under section 507 or chapter 
        41 or 42, and
            (C) at the request of such appropriate State officer, make 
        available for inspection and copying such returns, filed 
        statements, records, reports, and other information, relating to 
        a determination under subparagraph (A) or (B) as are relevant to 
        any determination under State law.

                    (2) Appropriate State officer

        For purposes of this subsection, the term ``appropriate State 
    officer'' means the State attorney general, State tax officer, or 
    any State official charged with overseeing organizations of the type 
    described in section 501(c)(3).

(d) Public inspection of certain annual returns, reports, applications 
        for exemption, and notices of status

                           (1) In general

        In the case of an organization described in subsection (c) or 
    (d) of section 501 and exempt from taxation under section 501(a) or 
    an organization exempt from taxation under section 527(a)--
            (A) a copy of--
                (i) the annual return filed under section 6033 (relating 
            to returns by exempt organizations) or section 6012(a)(6) 
            (relating to returns by political organizations) by such 
            organization,
                (ii) if the organization filed an application for 
            recognition of exemption under section 501 or notice of 
            status under section 527(i), the exempt status application 
            materials or any notice materials of such organization, and
                (iii) the reports filed under section 527(j) (relating 
            to required disclosure of expenditures and contributions) by 
            such organization,

        shall be made available by such organization for inspection 
        during regular business hours by any individual at the principal 
        office of such organization and, if such organization regularly 
        maintains 1 or more regional or district offices having 3 or 
        more employees, at each such regional or district office, and
            (B) upon request of an individual made at such principal 
        office or such a regional or district office, a copy of such 
        annual return, reports, and exempt status application materials 
        or such notice materials shall be provided to such individual 
        without charge other than a reasonable fee for any reproduction 
        and mailing costs.

    The request described in subparagraph (B) must be made in person or 
    in writing. If such request is made in person, such copy shall be 
    provided immediately and, if made in writing, shall be provided 
    within 30 days.

           (2) 3-year limitation on inspection of returns

        Paragraph (1) shall apply to an annual return filed under 
    section 6033 or section 6012(a)(6) only during the 3-year period 
    beginning on the last day prescribed for filing such return 
    (determined with regard to any extension of time for filing).

             (3) Exceptions from disclosure requirement

        (A) Nondisclosure of contributors, etc.

            In the case of an organization which is not a private 
        foundation (within the meaning of section 509(a)) or a political 
        organization exempt from taxation under section 527, paragraph 
        (1) shall not require the disclosure of the name or address of 
        any contributor to the organization. In the case of an 
        organization described in section 501(d), paragraph (1) shall 
        not require the disclosure of the copies referred to in section 
        6031(b) with respect to such organization.

        (B) Nondisclosure of certain other information

            Paragraph (1) shall not require the disclosure of any 
        information if the Secretary withheld such information from 
        public inspection under subsection (a)(1)(D).

                 (4) Limitation on providing copies

        Paragraph (1)(B) shall not apply to any request if, in 
    accordance with regulations promulgated by the Secretary, the 
    organization has made the requested documents widely available, or 
    the Secretary determines, upon application by an organization, that 
    such request is part of a harassment campaign and that compliance 
    with such request is not in the public interest.

               (5) Exempt status application materials

        For purposes of paragraph (1), the term ``exempt status 
    application materials'' means the application for recognition of 
    exemption under section 501 and any papers submitted in support of 
    such application and any letter or other document issued by the 
    Internal Revenue Service with respect to such application.

       (6) \1\ Application to nonexempt charitable trusts and 
                        nonexempt private foundations
---------------------------------------------------------------------------

    \1\ So in original. Three pars. (6) have been enacted.
---------------------------------------------------------------------------
        The organizations referred to in paragraphs (1) and (2) of 
    section 6033(d) shall comply with the requirements of this 
    subsection relating to annual returns filed under section 6033 in 
    the same manner as the organizations referred to in paragraph (1).

                      (6) \1\ Notice materials

        For purposes of paragraph (1), the term ``notice materials'' 
    means the notice of status filed under section 527(i) and any papers 
    submitted in support of such notice and any letter or other document 
    issued by the Internal Revenue Service with respect to such notice.

      (6) \1\ Disclosure of reports by Internal Revenue Service

        Any report filed by an organization under section 527(j) 
    (relating to required disclosure of expenditures and contributions) 
    shall be made available to the public at such times and in such 
    places as the Secretary may prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 755; Pub. L. 85-866, title I, 
Sec. 75(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91-172, title I, 
Sec. 101(e)(1)-(3), (j)(36), Dec. 30, 1969, 83 Stat. 523, 530; Pub. L. 
93-406, title II, Sec. 1022(g)(1)-(3), Sept. 2, 1974, 88 Stat. 940, 941; 
Pub. L. 94-455, title XII, Sec. 1201(d)(1), title XIII, 
Sec. 1307(d)(2)(B), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1667, 1727, 1834; Pub. L. 95-227, Sec. 4(e), Feb. 10, 1978, 92 
Stat. 23; Pub. L. 95-488, Sec. 1(d), Oct. 20, 1978, 92 Stat. 1638; Pub. 
L. 95-600, title VII, Sec. 703(m), Nov. 6, 1978, 92 Stat. 2943; Pub. L. 
96-603, Sec. 1(b), (d)(3), Dec. 28, 1980, 94 Stat. 3503, 3504; Pub. L. 
98-369, div. A, title III, Sec. 306(b), title IV, Sec. 491(d)(49), July 
18, 1984, 98 Stat. 784, 852; Pub. L. 100-203, title X, Sec. 10702(a), 
Dec. 22, 1987, 101 Stat. 1330-459; Pub. L. 104-168, title XIII, 
Sec. 1313(a), July 30, 1996, 110 Stat. 1479; Pub. L. 105-206, title VI, 
Sec. 6019(a), (b), July 22, 1998, 112 Stat. 823; Pub. L. 105-277, div. 
J, title I, Sec. 1004(b)(1), Oct. 21, 1998, 112 Stat. 2681-888; Pub. L. 
106-230, Secs. 1(b), 2(b), 3(b), July 1, 2000, 114 Stat. 478, 481, 482; 
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(a)], Dec. 21, 2000, 
114 Stat. 2763, 2763A-640.)

                       References in Text

    The date of enactment of this subparagraph, referred to in subsec. 
(a)(1)(A), is Sept. 2, 1958.


                               Amendments

    2000--Subsec. (a). Pub. L. 106-230, Sec. 1(b)(1)(B), inserted ``or 
notice of status'' after ``exemption'' in heading.
    Subsec. (a)(1)(A). Pub. L. 106-230, Sec. 1(b)(1)(A), in heading, 
inserted ``or 527'' after ``section 501'', in first sentence, inserted 
``or a political organization is exempt from taxation under section 527 
for any taxable year'' 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, Sec. 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, Sec. 1(b)(2), added par. (3).
    Subsec. (b). Pub. L. 106-230, Sec. 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, Sec. 2(b)(1)(A), inserted ``reports,'' 
after ``returns,'' in heading.
    Pub. L. 106-230, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 2(b)(1)(B), added cl. 
(iii).
    Subsec. (d)(1)(B). Pub. L. 106-230, Sec. 2(b)(1)(C), inserted ``, 
reports,'' after ``return''.
    Pub. L. 106-230, Sec. 1(b)(4)(C), inserted ``or such notice 
materials'' after ``materials''.
    Subsec. (d)(2). Pub. L. 106-230, Sec. 3(b)(2)(B)(ii), inserted ``or 
section 6012(a)(6)'' after ``section 6033''.
    Subsec. (d)(3)(A). Pub. L. 106-230, Sec. 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, Sec. 2(b)(3), added par. (6) relating to disclosure 
of reports by Internal Revenue Service.
    Pub. L. 106-230, Sec. 1(b)(4)(D), added par. (6) relating to notice 
materials.
    1998--Subsec. (b). Pub. L. 105-206, Sec. 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 office of the private foundation is 
located. The notice shall state that the annual return of the private 
foundation is available at its principal office for inspection during 
regular business hours by any citizen who requests it within 180 days 
after the date of such publication, and shall state the address and the 
telephone number of the private foundation's principal office and the 
name of its principal manager.''
    Subsec. (e). Pub. L. 105-277 struck out subsec. (e), which consisted 
of pars. (1) to (3) relating to public inspection of certain annual 
returns and applications for exemption with a limitation of 
applicability of certain provisions.
    Subsec. (e)(1)(C). Pub. L. 105-206, Sec. 6019(b), inserted at end 
``In the case of an organization described in section 501(d), 
subparagraph (A) shall not require the disclosure of the copies referred 
to in section 6031(b) with respect to such organization.''
    1996--Subsec. (e)(1)(A). Pub. L. 104-168, Sec. 1313(a)(1), amended 
subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: 
``During the 3-year period beginning on the filing date, a copy of the 
annual return filed under section 6033 (relating to returns by exempt 
organizations) by any organization to which this paragraph applies shall 
be made available by such organization for inspection during regular 
business hours by any individual at the principal office of the 
organization and, if such organization regularly maintains 1 or more 
regional or district offices having 3 or more employees, at each such 
regional or district office.''
    Subsec. (e)(2)(A). Pub. L. 104-168, Sec. 1313(a)(2), inserted before 
the period at end ``(and, upon request of an individual made at such 
principal office or such a regional or district office, a copy of the 
material requested to be available for inspection under this 
subparagraph shall be provided (in accordance with the last sentence of 
paragraph (1)(A)) to such individual without charge other than 
reasonable fee for any reproduction and mailing costs)''.
    Subsec. (e)(3). Pub. L. 104-168, Sec. 1313(a)(3), added par. (3).
    1987--Subsec. (e). Pub. L. 100-203 added subsec. (e).
    1984--Subsec. (a)(1)(B)(i). Pub. L. 98-369, Sec. 491(d)(49), 
substituted ``or 403(a)'' for ``, 403(a), or 405(a)''.
    Subsec. (d). Pub. L. 98-369, Sec. 306(b), substituted ``shall state 
the address and the telephone number of the private foundation's 
principal office'' for ``shall state the address of the private 
foundation's principal office''.
    1980--Subsec. (b). Pub. L. 96-603, Sec. 1(d)(3), struck out 
``6056,'' after ``6034,''.
    Subsec. (d). Pub. L. 96-603, Sec. 1(b), substituted in heading 
``annual returns'' for ``annual reports'' and in text ``section 6033 
(relating to returns by exempt organizations) by any organization which 
is a private foundation within the meaning of section 509(a)'' for 
``section 6056 (relating to annual reports by private foundations)'' and 
``annual return'' for ``annual report'' wherever appearing.
    1978--Subsec. (a)(1)(A). Pub. L. 95-488, Sec. 1(d)(1), struck out 
``(other than in paragraph (21) thereof)'' after ``section 501(c)''.
    Pub. L. 95-227, Sec. 4(e)(1), inserted ``(other than in paragraph 
(21) thereof)'' after ``501(c)''.
    Subsec. (a)(2). Pub. L. 95-600 substituted ``Section 6103(f)'' for 
``Section 6103(d)''.
    Subsec. (b). Pub. L. 95-488, Sec. 1(d)(2), struck out provisions 
exempting from applicability of this subsec. the information required by 
a trust described in section 501(c)(21).
    Pub. L. 95-227, Sec. 4(e)(2), inserted provisions exempting from 
applicability of this subsec. the information required by a trust 
described in section 501(c)(21).
    1976--Subsec. (a). Pub. L. 94-455, Secs. 1201(d)(1), 1906(b)(13)(A), 
struck out in pars. (1)(A), (B), (D), and (2) ``or his delegate'' after 
``Secretary'' wherever appearing and inserted in par. (1)(A) ``and any 
letter or other document issued by the Internal Revenue Service with 
respect to such application'' after ``in support of such application,'' 
and ``any such letter or document'' after ``a copy of such 
application''.
    Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (c)(1). Pub. L. 94-455, Secs. 1307(d)(2)(B), 1906(b)(13)(A), 
struck out in provisions preceding subpar. (A) ``or his delegate'' after 
``Secretary'' and in subpar. (B) substituted ``chapter 41 or 42'' for 
``chapter 42''.
    1974--Subsec. (a)(1). Pub. L. 93-406, Sec. 1022(g)(1), substituted 
``Organizations described in section 501'' for ``In general'' in heading 
for subpar. (A), added subpars. (B) and (C), redesignated existing 
subpar. (B) as (D), and in subpar. (D) as so redesignated substituted 
``Withholding of certain other information'' for ``Withholding of 
certain information'' in heading and ``subparagraph (A) or (B)'' for 
``subparagraph (A)'' in text.
    Subsec. (a)(2)(A). Pub. L. 93-406, Sec. 1022(g)(2), inserted ``any 
application referred to in subparagraph (B) of subsection (a)(1) of this 
section, and''.
    Subsec. (b). Pub. L. 93-406, Sec. 1022(g)(3), which purported to 
amend subsec. (b) by substituting ``6956, and 6058'' for ``and 6056'' 
was executed by substituting ``6056, and 6058'' for ``and 6056'' as the 
probable intent of Congress. See 1980 Amendment note above.
    1969--Subsec. (b). Pub. L. 91-172, Sec. 101(e)(1), (j)(36), inserted 
provision prohibiting disclosure by the Secretary or his delegate of the 
name or address of any contributor to any organization or trust other 
than a private foundation and inserted reference to section 6056.
    Subsecs. (c), (d). Pub. L. 91-172, Sec. 101(e)(2), (3), added 
subsecs. (c) and (d).
    1958--Pub. L. 85-866 designated existing provisions as subsec. (b) 
and added subsec. (a).


                    Effective Date of 2000 Amendments

    Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(c)], Dec. 21, 
2000, 114 Stat. 2763, 2763A-640, provided that: ``The amendments made by 
this section [amending this section and provisions set out as a note 
under section 1 of this title] shall take effect as if included in the 
provisions of the Tax and Trade Relief Extension Act of 1998 [Pub. L. 
105-277, div. J], to which they relate.''
    Amendment by section 1(b) of Pub. L. 106-230 effective July 1, 2000, 
except that amendment by section 1(b)(2) of Pub. L. 106-230 effective 45 
days after July 1, 2000, see section 1(d) of Pub. L. 106-230, set out as 
a note under section 527 of this title.
    Amendment by section 3(b) of Pub. L. 106-230 applicable to returns 
for taxable years beginning after June 30, 2000, see section 3(d) of 
Pub. L. 106-230, set out as a note under section 6012 of this title.


                    Effective Date of 1998 Amendment

    Pub. L. 105-277, div. J, title I, Sec. 1004(b)(3), Oct. 21, 1998, 
112 Stat. 2681-890, provided that:
    ``(A) In general.--Except as provided in subparagraph (B), the 
amendments made by this subsection [amending this section and sections 
6033, 6652, 6685, and 7207 of this title] shall apply to requests made 
after the later of December 31, 1998, or the 60th day after the 
Secretary of the Treasury first issues the regulations referred to in 
section 6104(d)(4) of the Internal Revenue Code of 1986, as amended by 
this section.
    ``(B) Publication of annual returns.--Section 6104(d) of such Code, 
as in effect before the amendments made by this subsection, shall not 
apply to any return the due date for which is after the date such 
amendments take effect under subparagraph (A).''


                    Effective Date of 1996 Amendment

    Section 1313(c) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [amending this section and section 6685 of this 
title] shall apply to requests made on or after the 60th day after the 
Secretary of the Treasury first issues the regulations referred to 
section 6104(e)(3) of the Internal Revenue Code of 1986 (as added by 
subsection (a)(3)).''


                    Effective Date of 1987 Amendment

    Section 10702(b) of Pub. L. 100-203 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply--
        ``(1) to returns for years beginning after December 31, 1986, 
    and
        ``(2) on and after the 30th day after the date of the enactment 
    of this Act [Dec. 22, 1987] in the case of applications submitted to 
    the Internal Revenue Service--
            ``(A) after July 15, 1987, or
            ``(B) on or before July 15, 1987, if the organization has a 
        copy of the application on July 15, 1987.''


                    Effective Date of 1984 Amendment

    Amendment by section 306(b) of Pub. L. 98-369 effective Jan. 1, 
1985, see section 306(c) of Pub. L. 98-369, set out as a note under 
section 4946 of this title.
    Amendment by section 491(d)(49) of Pub. L. 98-369 applicable to 
obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 
98-369, set out as a note under section 62 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-603 applicable to taxable years beginning 
after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as a 
note under section 6033 of this title.


                    Effective Date of 1978 Amendments

    Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 
703(r) of Pub. L. 95-600, set out as a note under section 46 of this 
title.
    Amendment by Pub. L. 95-488 effective with respect to taxable years 
beginning after Dec. 31, 1977, and nothing in amendment by Pub. L. 95-
488 construed to permit disclosure of confidential business information 
of contributors to any trust described in section 501(c)(21), see 
section 1(e) of Pub. L. 95-488, set out as a note under section 192 of 
this title.
    Amendment by Pub. L. 95-227 applicable with respect to 
contributions, acts, and expenditures made after Dec. 31, 1977, in and 
for taxable years beginning after such date, see section 4(f) of Pub. L. 
95-227, set out as an Effective Date note under section 192 of this 
title.


                    Effective Date of 1976 Amendment

    Section 1201(d)(2) of Pub. L. 94-455 provided that: ``The amendments 
made by this subsection [amending this section] apply to any letter or 
other document issued with respect to applications filed after October 
31, 1976.''
    Amendment by section 1307(d)(2)(B) of Pub. L. 94-455 applicable on 
and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set 
out as a note under section 6001 of this title.


                    Effective Date of 1974 Amendment

    Section 1022(g)(4) of Pub. L. 93-406 provided that: ``The amendments 
made by this subsection [amending this section] shall apply to 
applications filed (or documents issued) after the date of enactment of 
this Act [Sept. 2, 1974].''


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.


                    Effective Date of 1958 Amendment

    Section 75(c) of Pub. L. 85-866 provided that: ``The amendments made 
by subsection (a) [amending this section] shall take effect on the 60th 
day after the day on which this Act is enacted [Sept. 2, 1958]. The 
amendments made by subsection (b) [amending section 6033 of this title] 
shall apply to taxable years ending on or after December 31, 1958.''

                  Section Referred to in Other Sections

    This section is referred to in sections 507, 6110, 6652, 6685, 7207 
of this title.
