of such organization an organization that is not described in section 501(c) and exempt from tax under section 501(a). (c) Payment of tax The tax imposed by this section shall be paid by the person paying for the quarterly lobbying expenditures. (d) Definitions For purposes of this section, the term quarterly lobbying expenditures means, with respect to any calendar quarter, the expenditures paid or incurred for lobbying activities (as defined under section 3 of the Lobbying Disclosure Act of 1995) during such calendar quarter. (e) Special rule For purposes of this section, all persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single person. . (B) Conforming amendment The table of subchapters for chapter 33 of such Code is amended by inserting after the item related to subchapter C the following new item: Subchapter D—Lobbying Activities . (C) Effective date The amendments made by this paragraph shall apply to amounts paid or incurred in calendar quarters beginning more than 60 days after the date of the enactment of this Act. (2) Modification of definition of influencing legislation for purposes of restrictions on certain charitable organizations (A) In general Section 4911(e)(2) of the Internal Revenue Code of 1986 is amended— (i) by striking includes action with respect to Acts, bills and inserting includes— (i) the formulation, modification, or adoption of Acts, bills