described in subsection (c)(3) (1) In general For purposes of subsection (c)(3) and sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization shall not fail to be treated as organized and operated exclusively for a purpose described in subsection (c)(3), nor shall it be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement which— (A) is made in the ordinary course of the organization’s regular and customary activities in carrying out its exempt purpose, and (B) results in the organization incurring not more than de minimis incremental expenses. (2) Termination Paragraph (1) shall not apply to taxable years beginning after December 31, 2023. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 5202. Additional reporting requirements for donor advised fund sponsoring organizations (a) In general Section 6033(k) is amended by striking and at the end of paragraph (2), by striking the period at the end of paragraph (3), and by adding at the end the following new paragraphs: (4) indicate the average amount of grants made from such funds during such taxable year (expressed as a percentage of the value of assets held in such funds at the beginning of such taxable year), and (5) indicate whether the organization has a policy with respect to donor advised funds (as so defined) for frequency and minimum level of distributions. Such organization shall include with such return a copy of any policy described in paragraph (5). . (b) Effective date The amendment made by this section shall apply for returns filed for taxable years beginning after December 31, 2017.