the organization will not, directly or indirectly— (1) use foreign funds to make— (A) a contribution or donation of money or other thing of value, or to make an express or implied promise to make a contribution or donation, in connection with any Federal, State or local election, (B) a contribution or donation to a committee of a political party, or (C) an expenditure, independent expenditure, or disbursement for an electioneering communication (within the meaning of section 304(f)(3) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30104(f)(3) )), or (2) solicit, accept or receive a contribution or donation described in paragraph (1) (A) or (B) from a foreign national. . (c) Annual reporting Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following: (n) Certification The annual return required by subsection (a) for an organization described in section 501(c) and exempt from tax under section 501(a) shall not be treated as complete unless the return contains a certification that the organization did not, directly or indirectly— (1) use foreign funds to make— (A) a contribution or donation of money or other thing of value, or to make an express or implied promise to make a contribution or donation, in connection with a Federal, State, or local election in the year, (B) a contribution or donation to a committee of a political party, or (C) an expenditure, independent expenditure, or disbursement for an electioneering communication (within the meaning of section 304(f)(3) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30104(f)(3) )), or (2) solicit, accept or receive a contribution or donation described in paragraph (1) (A) or (B) from a foreign national. . (d) GAO study The Comptroller General of the United States shall— (1) conduct a study of the political activities of corporations to determine whether foreign money is being used in United States elections, and (2) not later than July 1,