,,ii  #aai? ,,congress  #b;d ,session   
,s4 #deci  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ad1 #bjbf,mr4 ,"y
 7= himself & ,mr4 ,lank=d7 introduc$ ! 
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to modify ! p5alties relat+ to !  
disclosure ( tax return in=mation relat+
 to contributors to c]ta9 tax-exempt    
organizations1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,protect+ ,*>itable ,giv+ ,act4  #b4    
,unau?oriz$ disclosure ( in=mation      
relat+ to contributors to c]ta9         
tax-exempt organizations  7a7 ,9 g5]al  
,section #gbac ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by r$esignat+    
subsection 7e7 z subsection 7f7 & by    
ins]t+ aft] subsection 7d7 ! foll[+ new 
subsection3  7e7 ,special rules =       
disclosures ( contributors to c]ta9     
tax-,exempt organizations  7#a7         
,increas$ p5alty ,9 ! case ( any        
disclosure ( =m #iij s*$ule ,b return   

in=mation1 p>agraphs 7#a71 7#b71 7#c71 &
 7#d7 ( subsection 7a7 %all ea* be      
appli$ by sub/itut+ n less ?an #aj1jjj &
 n exce$+ #bej1jjj = n exce$+ #e1jjj4   
7#b7 ,v5ue  7,a7 ,9 g5]al ,a prosecution
 = an (f5se "u p>agraphs 7#a71 7#b71    
7#c71 or 7#d7 ( subsection 7a7 relat+ to
 ! disclosure ( =m #iij s*$ule ,b return
 in=mation may be br\ght 9-- 7i7 !      
judicial di/rict 9 :i* a victim ( !     
(f5se resides1 or  7ii7 any o!r judicial
 di/rict ) jurisdiction o!rwise provid$ 
= by law4  7,b7 ,resid5cy ,= purposes ( 
det]m9+ v5ue "u ?is p>agraph-- 7i7 an   
individual %all be deem$ to reside 9 !  
judicial di/rict 9 :i* t individual is  
domicil$1 &  7ii7 an organization %all  
be deem$ to reside 9 ! judicial di/rict 
9 :i* ! organization ma9ta9s its        
pr9cipal place ( bus9ess4  7,c7 ,victim 
,= purposes ( ?is p>agraph1 ! t]m victim
 includes-- 7i7 ! organization ^: =m    
#iij s*$ule ,b in=mation 0 disclos$1 &  
7ii7 any contributor to su* organization
 :o is describ$ 9 p>agraph 7#c77;,b74   

7#c7 ,=m #iij s*$ule ,b in=mation ,=    
purposes ( ?is subsection1 ! t]m =m #iij
 s*$ule ,b in=mation means any in=mation
 :i*-- 7,a7 is return in=mation 7z def9$
 9 section #fajc7;b77 (-- 7i7 an        
organization describ$ 9 section         
#eja7;c77#c7 7o!r ?an a private         
f\ndation1 z def9$ 9 section #eji7;a771 
or  7ii7 an organization describ$ 9     
section #eja7;c77#d71 &  7,b7 conta9s ! 
names or address ( any contributor to   
su* organization4  4  7b7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to disclosures made aft] !   
date ( ! enactm5t ( ?is ,act4  #c4      
,audits & reports on unau?oriz$         
disclosures relat+ to contributors (    
c]ta9 tax-exempt organizations ,section 
#ghjc7;d77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ & at ! end ( 
subp>agraph 7,b71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,c7 & ins]t+ 2 &1 &  
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 issue a report )     
respect to any disclosure ( =m #iij     

s*$ule ,b in=mation 7z def9$ 9 section  
#gbac7;e77#c77 to :i* section #gbac7;e7 
applies1 :i* report %all-- 7i7 describe 
! result ( an audit on ! occurr5ce ( su*
 disclosure1  7ii7 recomm5d /eps to     
prev5t simil> fur!r su* disclosures 9 ! 
future1 &  7iii7 be appropriately r$act$
 to protect any return in=mation 7z     
def9$ 9 section #fajc7;b774  4