116 STAT. 1934 PUBLIC LAW 107-276—NOV. 2, 2002 26 USC 527. Deadline. Applicability. 26 USC 527 note. 26 USC 527 note. 26 USC 7207 note. 26 USC 527 note. 26 USC 527 note. "(A) Names, States, zip codes, custodians of records, directors, and general purposes of the organizations. "(B) Entities related to the organizations. "(C) Contributors to the organizations. "(D) Employers of such contributors. "(E) Recipients of expenditures by the organizations. "(F) Ranges of contributions and expenditures. "(G) Time periods of the notices and reports. Such database shall be downloadable.". (f) CONTENTS OF NOTICE.— Section 527(i)(3) of the Internal Revenue Code of 1986 (relating to contents of notice) is amended by striking "and" at the end of subparagraph (D), by redesignating subparagraph (E) as subparagraph (F), and by inserting after subparagraph (D) the following new subparagraph: "(E) whether the organization intends to claim an exemption from the requirements of subsection (j) or section 6033, and". (g) TIMING OF NOTIOE IN CASE OF MATERIAL CHANGE.— (1) IN GENERAL. —Subparagraph (B) of section 527(i)(l) of the Internal Revenue Code of 1986 (relating to general notification requirement) is amended by inserting "or, in the case of any material change in the information required under paragraph (3), for the period beginning on the date on which the material change occurs and ending on the date on which such notice is given" after "given". (2) TIME TO GIVE NOTICE.—Section 527(i)(2) of the Internal Revenue Code of 1986 (relating to time to give notice) is amended by inserting "or, in the case of any material change in the information required under paragraph (3), not later than 30 days after such material change" after "established". (3) EFFECT OF FAILURE.— Paragraph (4) of section 527(i) of the Internal Revenue Code of 1986 (relating to effect of failure) is amended by inserting before the period at the end the following: "or, in the case of a failure relating to a material change, by taking into account such income and deductions only during the period beginning on the date on which the material change occurs and ending on the date on which notice is given under this subsection". (h) EFFECTIVE DATES. — (1) SUBSECTIONS (a) AND (b).—The amendments made by subsections (a) and (b) shall apply to failures occurring on or after the date of the enactment of this Act. (2) SUBSECTION (C).— The amendments made by subsection (c) shall take effect as if included in the amendments made by Public Law 106-230. (3) SUBSECTION (d).— The amendment made by subsection (d) shall apply to reports and notices required to be filed on or after the date of the enactment of this Act. (4) SUBSECTIONS (e)(i) AND (f).—The amendments made by subsections (e)(1) and (f) shall apply to reports and notices required to be filed more than 30 days after the date of the enactment of this Act. (5) SUBSECTIONS (e)(2) AND (e)(3).— The amendments made by subsections (e)(2) and (e)(3) shall apply to reports required to be filed on or after June 30, 2003. (6) SUBSECTION (g). —
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