; and (ii) each date following the date described in clause (i) during such calendar year by which a person has made campaign-related disbursements aggregating more than $10,000. (B) Disclosure date for certain transfers In the case of a statement filed with respect to a campaign-related disbursement which is a covered transfer described in subsection (f)(1)(E), the term disclosure date means the date on which the covered organization making such transfer knew or should have known that the recipient of such transfer made campaign-related disbursements in an aggregate amount of $50,000 or more during the 2-year period beginning on the date of the transfer. (b) Coordination with other provisions (1) Other reports filed with the Commission Information included in a statement filed under this section may be excluded from statements and reports filed under section 304. (2) Treatment as separate segregated fund A segregated bank account referred to in subsection (a)(2)(E) may be treated as a separate segregated fund for purposes of section 527(f)(3) of the Internal Revenue Code of 1986. (c) Filing Statements required to be filed under subsection (a) shall be subject to the requirements of section 304(d) to the same extent and in the same manner as if such reports had been required under subsection (c) or (g) of section 304. (d) Campaign-Related disbursement defined In this section, the term campaign-related disbursement means a disbursement by a covered organization for any of the following: (1) An independent expenditure consisting of a public communication, as defined in section 301(22). (2) An electioneering communication, as defined in section 304(f)(3). (3) A covered transfer. (e) Covered organization defined In this section, the term covered organization means any of the following: (1) A corporation (other than an organization described in section 501(c)(3) of the Internal Revenue Code of 1986). (2) An organization described in section 501(c) of such Code and exempt from taxation under section 501(a) of such Code