section shall apply to returns for taxable years beginning after December 31, 2017. 3. Reporting requirements for foreign contributions to 501(c)(3) organizations through intermediaries (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. Returns relating to foreign contributions to 501(c)(3) organizations through intermediaries (a) In general A return shall be made by any person who as an intermediary makes a contribution on behalf of a foreign person to an applicable exempt organization with the reasonable expectation that in connection with such contribution such organization will perform policy analysis for the benefit of such foreign person. (b) Form and manner of return Such return shall— (1) be made at such time and in such form and manner as the Secretary shall prescribe, and (2) contain the name and address of the foreign person and the amount of the contribution to which such return relates. (c) Statement shall be furnished to organization Every person required to make a return under subsection (a) with respect to a contribution shall furnish to the organization to which such contribution was made a written statement showing— (1) the information required to be shown on the return under subsection (a), and (2) the name and address of the person required to make such return. (d) Definitions For purposes of this section— (1) Foreign person The term foreign person has the meaning given such term by section 6104(d)(3)(C)(ii). (2) Applicable exempt organization The term applicable exempt organization means an organization described in section 501(c)(3) and exempt from tax under section 501(a). . (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 following new item: Sec. 6050X. Returns relating to foreign contributions to 501(c)(3) organizations through intermediaries. . (c) Effective date The