; and (B) submits to the appropriate congressional committees a report on the determination and the reasons for the determination. (2) Humanitarian waiver (A) In general The President may waive, for renewable periods of not less than 30 days and not more than one year, the application of sanctions under this section if the President submits to the appropriate congressional committees a written determination that the waiver is necessary for humanitarian assistance or to carry out the humanitarian purposes set forth in section 4 of the North Korean Human Rights Act of 2004 ( 22 U.S.C. 7802 ). (B) Content of written determination A written determination submitted under subparagraph (A) with respect to a waiver shall include a description of all notification and accountability controls that have been employed in order to ensure that the activities covered by the waiver are humanitarian assistance or are carried out for the purposes set forth in section 4 of the North Korean Human Rights Act of 2004 ( 22 U.S.C. 7802 ) and do not entail any activities in North Korea or dealings with the Government of North Korea not reasonably related to humanitarian assistance or those purposes. (C) Clarification of permitted activities An internationally recognized humanitarian organization shall not be subject to sanctions under this section for— (i) engaging in a financial transaction relating to humanitarian assistance or for humanitarian purposes pursuant to a waiver issued under subparagraph (A); (ii) transporting goods or services that are necessary to carry out operations relating to humanitarian assistance or humanitarian purposes pursuant to such a waiver