; and (D) in the case of a covered political activity described in subsection (c)(4), the identification of the association or organization to whom the disbursement was made, and the Commission ID (if any) assigned to the association or organization. (3) Applicable threshold for disclosure For purposes of paragraph (1), the applicable threshold with respect to a disbursement for covered political activity during a period covered by a report is as follows: (A) In the case of covered political activity consisting of an independent expenditure, $250. (B) In the case of covered political activity consisting of an electioneering communication or a communication described in subsection (c)(3), $10,000. (C) In the case of covered political activity consisting of a payment described in subsection (c)(4), the amount of the limitation on contributions which is in effect under section 315(a)(1)(C) as of the last day of the period. (b) Submission of statement to Commission (1) Submission of Statement If a corporation includes information in a report pursuant to this section, at the time the corporation submits the report to its shareholders, the corporation shall file a statement with the Commission consisting of the information included in the report pursuant to this section. (2) Hyperlink to information (A) Requiring posting of hyperlink If a corporation maintains an Internet site, the corporation shall post on such Internet site a hyperlink from its homepage to the location on the Internet site of the Commission which contains the statement filed by the corporation under paragraph (1). (B) Deadline