# Pub. L. 106-230: changes to the Internal Revenue Code

2000-07-01, 114 Stat. 477. Source: <https://www.govinfo.gov/link/plaw/106/public/230>.

## Legislative history

- Bill: [H.R. 4762](https://www.congress.gov/bill/106th-congress/house-bill/4762)
- Bluebook: [JCT general explanation (2001)](https://www.govinfo.gov/app/details/CPRT-107JPRT72236)

## § 527: Political organizations

- § 527(i): Pub. L. 106–230, § 1(a), added subsec. (i).
- § 527(j): Pub. L. 106–230, § 2(a), added subsec. (j).

## § 6012: Persons required to make returns of income

- § 6012(a)(6): Pub. L. 106–230 inserted “or which has gross receipts of $25,000 or more for the taxable year (other than an organization to which section 527 applies solely by reason of subsection (f)(1) of such section)” after “taxable year”.

## § 6033: Returns by exempt organizations

- § 6033(g), § 6033(h): Pub. L. 106–230 added subsec. (g) and redesignated former subsec. (g) as (h).

## § 6104: Publicity of information required from certain exempt organizations and certain trusts

- § 6104(a): Pub. L. 106–230, § 1(b)(1)(B), inserted “or notice of status” after “exemption” in heading.
- § 6104(a)(1)(A): Pub. L. 106–230, § 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.
- § 6104(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”.
- § 6104(a)(3): Pub. L. 106–230, § 1(b)(2), added par. (3).
- § 6104(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)”.
- § 6104(d): Pub. L. 106–230, § 2(b)(1)(A), inserted “reports,” after “returns,” in heading.
- § 6104(d): Pub. L. 106–230, § 1(b)(4)(A), substituted “, applications for exemption, and notices of status” for “and applications for exemption” in heading.
- § 6104(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.
- § 6104(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)”.
- § 6104(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”.
- § 6104(d)(1)(A)(iii): Pub. L. 106–230, § 2(b)(1)(B), added cl. (iii).
- § 6104(d)(1)(B): Pub. L. 106–230, § 2(b)(1)(C), inserted “, reports,” after “return”.
- § 6104(d)(1)(B): Pub. L. 106–230, § 1(b)(4)(C), inserted “or such notice materials” after “materials”.
- § 6104(d)(2): Pub. L. 106–230, § 3(b)(2)(B)(ii), inserted “or section 6012(a)(6)” after “section 6033”.
- § 6104(d)(3)(A): Pub. L. 106–230, § 2(b)(2), inserted “or a political organization exempt from taxation under section 527” after “509(a))”.
- § 6104(d)(6): Pub. L. 106–230, § 2(b)(3), added par. (6) relating to disclosure of reports by Internal Revenue Service.
- § 6104(d)(6): Pub. L. 106–230, § 1(b)(4)(D), added par. (6) relating to notice materials.

## § 6652: Failure to file certain information returns, registration statements, etc.

- § 6652(c)(1): Pub. L. 106–230, § 3(c)(4), inserted “or 6012(a)(6)” after “section 6033” in heading.
- § 6652(c)(1)(A): Pub. L. 106–230, § 3(c)(3), inserted “or section 6012(a)(6)” after “section 6033” in last sentence.
- § 6652(c)(1)(A)(i): Pub. L. 106–230, § 3(c)(1), inserted “or section 6012(a)(6) (relating to returns by political organizations)” after “organizations)”.
- § 6652(c)(1)(A)(ii): Pub. L. 106–230, § 3(c)(2), inserted “or section 6012(a)(6)” after “section 6033”.
- § 6652(c)(1)(C): Pub. L. 106–230, § 2(c), in heading inserted “and reports” after “returns” and in text inserted “or report required under section 527(j)” after “filing)” and “or report” after “1 return”.
- § 6652(c)(1)(D): Pub. L. 106–230, § 1(c), in heading inserted “and notice of status” after “exemption” and in text inserted “or notice materials (as defined in such section)” after “section)”.