; or (E) knew or had reason to know that the person receiving the transfer or payment would make campaign-related disbursements in an aggregate amount of $50,000 or more during the 2-year period beginning on the date of the transfer or payment. (2) Exception for certain transfers among affiliates (A) Exception for certain transfers among affiliates (i) In general The term covered transfer does not include an amount transferred by one covered 501(c) organization to another covered 501(c) organization if such transfer is treated as a transfer between affiliates under subparagraph (B). (ii) Special rule If the aggregate amount of transfers described in clause (i) exceeds $50,000 in any election reporting cycle— (I) the covered 501(c) organization which makes such transfers shall provide to the covered 501(c) organization receiving such transfers the information required under subsection (b)(2)(D) (applied by substituting the period beginning on the first day of the election reporting cycle and ending on the date of the most recent transfer described in subsection (e)(2)(A)(i) for the period covered by the statement in clause (i) thereof); and (II) the covered 501(c) organization receiving such transfers shall report the information described in subclause (I) on any statement filed under subsection (a)(1) as if any contribution, donation, or transfer to which such information relates was made directly to the covered 501(c) organization receiving the transfer. (B) Description of transfers between affiliates A transfer of amounts from one covered 501(c) organization to another covered 501(c) organization shall be treated as a transfer between affiliates if— (i) one of the organizations is an affiliate of the other organization