distribution means a distribution restricted by the fund to a use other than scholarships. . (b) Private foundations Section 4945 of such Code is amended by adding at the end the following new subsection: (j) Special rule for unrestricted donations to qualified institutions of higher education (1) In general In the case of any restricted distribution from a private foundation to an institution of higher education (as defined in section 170(p)(2))— (A) such distribution shall be treated as a taxable expenditure for purposes of this section, and (B) subsection (a)(1) shall be applied by substituting 100 percent for 20 percent . (2) Restricted distribution For purposes of this subsection, the term restricted distribution means a distribution restricted by the foundation to a use other than scholarships. . (c) Effective date The amendments made by this section shall apply to distributions after the date of the enactment of this Act. 4. Report on net tuition for certain institutions of higher education (a) In general Subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6050X. Disclosures required with respect to net tuition (a) In general Each institution of higher education (as defined in section 170(p)(2)) shall for the taxable year make a return to the Secretary which contains— (1) the amount of the excess (if any), for each working-family student (as defined in such section) at such institution, of— (A) the cost of attendance at such institution (as defined in section 472), over (B) the grants from such institution received by such student, and (2) the number of students enrolled at such institution on the first day of the taxable year. (b) Form and manner Such return shall be made at such time, and in such form and manner, as the Secretary may by regulation prescribe. . (b) Clerical amendment The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the