; or (B) if the information described in subparagraph (A) is not known— (i) the principal residence for a foreign source who is a natural person; or (ii) the principal place of business and country of incorporation for a foreign source that is a legal entity. (5) Relation to other reporting requirements (A) State requirements If an institution described under subsection (a) is located within a State that has enacted requirements for public disclosure of gifts from, or contracts with, a foreign source that are substantially similar to the requirements of this section, as determined by the Secretary, a copy of the disclosure report filed with the State may be filed with the Secretary in lieu of a report required under paragraph (1). (B) Assurances With respect to an institution that submits a copy of a disclosure report pursuant to subparagraph (A), the State in which such institution is located shall provide to the Secretary such assurances as the Secretary may require to establish that the institution has met the requirements for public disclosure under the laws of such State. (C) Use of other Federal reports If an institution receives a gift from, or enters into a contract with, a foreign source, where any other Federal law or regulation requires a report containing requirements substantially similar to the requirements under this section, as determined by the Secretary, a copy of the report may be filed with the Secretary in lieu of a report required under subsection (b). (6) Public inspection A disclosure report required by this section shall be— (A) available as public records open to inspection and copying during business hours; (B) available electronically