; and (3) by adding at the end the following: Organizations described in section 501(c)(3) shall make available to the public in the same manner as information under the first sentence of this subsection the name and address of each foreign person (as defined in subsection (d)(3)(C)) who contributed $50,000 or more to the organization for the taxable year. . (b) Organization Section 6104(d)(3) of such Code is amended by adding at the end the following new subparagraph: (C) Disclosure of certain contributions from foreign persons (i) In general Subparagraph (A) shall not apply in the case of the name and address of a foreign person required under the last sentence of subsection (b) to be made available to the public. (ii) Foreign person For purposes of this subsection, the term foreign person means— (I) any person who is not a United States person (as defined in section 7701(a)(30), (II) any foreign government or foreign governmental entity (or any entity owned by, controlled by, or consisting of one or more thereof), or (III) any corporation which is foreign owned (within the meaning of section 269B(e)(2)). Such term shall include such partnerships, trusts, associations, estates, or other forms of carrying on a business or activity as the Secretary shall by regulation prescribe based on rules similar to the rules of subparagraph (A)(iii). (iii) Coordination with reporting relating to contributions made through intermediaries For purposes of this subparagraph and the last sentence of subsection (b), any foreign person with respect to whom a written statement is furnished to the organization under section 6050X(c) shall be treated as having made to the organization the contribution to which such statement relates. . (c) Effective date The amendments made by this section shall apply to returns for taxable years beginning after December 31, 2017. 3. Reporting requirements for foreign contributions to 501(c)(3) organizations through intermediaries (a) In general Subpart B of part III of subchapter A of chapter 61 of