# Pub. L. 107-276: changes to the Internal Revenue Code 2002-11-02, 116 Stat. 1929. Source: . ## Legislative history - Bill: [H.R. 5596](https://www.congress.gov/bill/107th-congress/house-bill/5596) - Bluebook: [JCT general explanation (2003)](https://www.govinfo.gov/app/details/CPRT-108JPRT83912) ## § 527: Political organizations - § 527(e)(5): Pub. L. 107–276, § 2(b), added par. (5). - § 527(i)(1)(A): Pub. L. 107–276, § 6(c), substituted “electronically” for “, electronically and in writing,”. - § 527(i)(1)(B): Pub. L. 107–276, § 6(g)(1), which directed the insertion of “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”, was executed by making the insertion after “given” the second time appearing, to reflect the probable intent of Congress. - § 527(i)(2): Pub. L. 107–276, § 6(g)(2), inserted “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”. - § 527(i)(3)(E), § 527(i)(3)(F): Pub. L. 107–276, § 6(f), added subpar. (E) and redesignated former subpar. (E) as (F). - § 527(i)(4): Pub. L. 107–276, § 6(g)(3), which directed the insertion of “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” before period at end, was executed by making the insertion before period at end of first sentence, to reflect the probable intent of Congress. - § 527(i)(4): Pub. L. 107–276, § 6(a), inserted at end “For purposes of the preceding sentence, the term ‘exempt function income’ means any amount described in a subparagraph of subsection (c)(3), whether or not segregated for use for an exempt function.” - § 527(i)(5)(C): Pub. L. 107–276, § 1(a), added subpar. (C). - § 527(j)(1): Pub. L. 107–276, § 6(b), inserted at end “For purposes of subtitle F, the amount imposed by this paragraph shall be assessed and collected in the same manner as penalties imposed by section 6652(c).” - § 527(j)(3)(A): Pub. L. 107–276, § 6(e)(1)(A), inserted “, date, and purpose” after “The amount”. - § 527(j)(3)(B): Pub. L. 107–276, § 6(e)(1)(B), inserted “and date” after “the amount”. - § 527(j)(5)(C), § 527(j)(5)(D), § 527(j)(5)(E), § 527(j)(5)(F): Pub. L. 107–276, § 2(a), added subpar. (C) and redesignated former subpars. (C) to (E) as (D) to (F), respectively. - § 527(j)(7): Pub. L. 107–276, § 6(e)(2), added par. (7). - § 527(k): Pub. L. 107–276, § 6(e)(3), added subsec. (k). Former subsec. (k) redesignated (l). - § 527(k): Pub. L. 107–276, § 5(a), added subsec. (k). - § 527(l): Pub. L. 107–276, § 6(e)(3), redesignated subsec. (k) as (l). ## § 6012: Persons required to make returns of income - § 6012(a)(6): Pub. L. 107–276 struck out “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 “(within the meaning of section 527(c)(1)) for the taxable year”. ## § 6033: Returns by exempt organizations - § 6033(g): Pub. L. 107–276 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of a political organization required to file a return under section 6012(a)(6)— ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - § 6104(b): Pub. L. 107–276, § 3(b)(1), struck out “6012(a)(6),” before “6033,”. - § 6104(d)(1)(A)(i): Pub. L. 107–276, § 3(b)(2)(A), struck out “or section 6012(a)(6) (relating to returns by political organizations)” before “by such organization,”. - § 6104(d)(2): Pub. L. 107–276, § 3(b)(2)(B), struck out “or section 6012(a)(6)” after “section 6033”. ## § 7207: Fraudulent returns, statements, or other documents - § 7207: Pub. L. 107–276 substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104”.