; (B) is a successor entity to a person referred to in subparagraph (A); (C) owns or controls or is owned or controlled by a person referred to in subparagraph (A); (D) forms an entity with the purpose of evading sanctions that could be imposed as a result of a relationship described in subparagraph (C); (E) is acting for or on behalf of a person referred to in subparagraph (A), (B), (C), or (D); or (F) is known or believed to have provided, or attempted to provide, during the period specified in paragraph (2), financial, material, technological, or other support for, or goods or services in support of, any material contribution to a program described in subparagraph (A) carried out by a person described in subparagraph (A), (B), (C), (D), or (E). (2) Period specified The period specified in this paragraph is— (A) in the case of the first report submitted under paragraph (1), the period beginning January 1, 2016, and ending on the date the report is submitted; and (B) in the case of a subsequent such report, the 180-day period preceding the submission of the report. (3) Form of report Each report required by paragraph (1) shall be submitted in unclassified form but may include a classified annex. 5. Imposition of terrorism-related sanctions with respect to the IRGC (a) Findings Congress makes the following findings: (1) The IRGC is subject to sanctions pursuant to Executive Order 13382 ( 50 U.S.C. 1701 note; relating to blocking property of weapons of mass destruction delivery system proliferators and their supporters), the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 ( 22 U.S.C. 8501 et seq.), Executive Order 13553 ( 50 U.S.C. 1701 note; relating to blocking property of certain persons with respect to serious human rights abuses by the Government of Iran), and Executive Order 13606 ( 50 U.S.C. 1701 note