; (2) by striking the period at the end of subparagraph (C)(iv) and inserting ; or ; and (3) by inserting after subparagraph (C) the following new subparagraph: (D) that, as of January 1, 2000, was maintained by an employer— (i) described in section 501(c)(3) of the Internal Revenue Code of 1986, (ii) who has been in existence since at least 1938, (iii) who conducts medical research directly or indirectly through grant making, and (iv) whose primary exempt purpose is to provide services with respect to mothers and children. . (b) Internal Revenue Code of 1986 Section 414(y)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking or at the end of subparagraph (B); (2) by striking the period at the end of subparagraph (C)(iv) and inserting ; or