; (2) by striking the period at the end of subparagraph (C) and inserting ; and ; and (3) by adding at the end the following new subparagraph: (D) in the case of an independent expenditure made by an organization that is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code (or has submitted an application for determination of tax exempt status under such section), a certification that the organization did not use foreign funds to make the expenditure. . (b) Electioneering communications Section 304(f)(2) of such Act ( 52 U.S.C. 30104(f)(2) ) is amended by adding at the end the following new subparagraph: (G) If the person making the disbursement is an organization that is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code (or has submitted an application for determination of tax exempt status under such section), a certification that the person did not use foreign funds to make the disbursement. . (c) Effective date The amendments made by this section shall apply with respect to reports required to be filed under the Federal Election Campaign Act of 1971 on or after the date of the enactment of this Act.