; 5 U.S.C. App. 102(j) ) to the extent such returns are required to be made available pursuant to such section. . (3) Application The amendment made by— (A) paragraph (1) shall apply to any individual who becomes a candidate for the office, or assumes the office, of President or Vice President, after the date of enactment of this Act; and (B) paragraph (2) shall apply to disclosures made after the date of the enactment of this Act. (c) Disclosure of donations to legal defense funds Section 102 is further amended by adding at the end the following: (k) (1) Except as provided in paragraphs (2) and (3), each report filed pursuant to section 101 (d) and (e) shall include the following information regarding each contribution or reimbursement made, during the preceding calendar year, by any source for the purpose of paying on behalf of the reporting individual, or for the purpose of reimbursing the reporting individual or any other person for the payment of, a fee for legal services or a related expense incurred at the time when the reporting individual was an officer or employee of the Federal Government: (A) The identity of the source of the contribution or reimbursement, including: (i) a trust or other financial arrangement; (ii) a person who made the contribution or reimbursement on behalf of another