(6)). (6) A political committee with an account that accepts donations or contributions that do not comply with the contribution limits or source prohibitions under this Act, but only with respect to such accounts. . (2) Effective date The amendment made by subsection (a) shall apply to reports required to be filed after the date of the enactment of this Act. (b) Reporting of suspicious donations (1) Covered 501(c) organizations (A) In general Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s) Requirement To report certain contributions (1) In general No organization described in subsection (c) (other than an organization described in paragraph (3) thereof) shall be exempt from tax under subsection (a) unless such organization reports any disqualified foreign contribution, not later than 15 days after receiving such contribution, to the entities listed in paragraph (3). (2) Disqualified foreign contribution For purposes of this subsection, the term disqualified foreign contribution means any donation or contribution received from foreign national (within the meaning of section 319 of the Federal Election Campaign Act of 1971) and which is made or received for a purpose described in section 319(a) of such Act. (3) Entities The entities described in this paragraph are the following: (A) The Internal Revenue Service. (B) The Federal Election Commission. (C) The Financial Crimes Enforcement Network of the Department of Treasury. (D) The Department of Justice. . (B) Effective date The amendment made by this paragraph shall apply to contributions made after the date of the enactment of this Act. (2) Corporate entities (A) In general Each corporation and each limited liability corporation that is not otherwise treated as a corporation under the Federal Election Campaign Act of 1971 shall report any disqualified foreign contribution (as defined in section 501(s) of the Internal Revenue Code of 1986), not later than 15 days after receiving such contribution,