liabilities and net worth that represent capitalization obtained by means of program-related investments as of the beginning and end of such year, (7) a statement of any interest, dividends, or other distributions paid with respect to any program-related investments during the year, and (8) such other information as may be necessary for the return described in subsection (a) to satisfy the annual financial reporting required by the expenditure responsibility rules pursuant to the regulations under section 4945 or as the Secretary may by forms or regulations prescribe. . 5. Publicity of information Subchapter B of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6104 the following new section: 6104A. Publicity of information regarding organizations receiving program-related investments (a) Inspection of petitions for determination of program-Related investment status If an entity seeks a determination pursuant to section 4944(c)(3) that investments by private foundations in such organization will be program-related investments, the petition seeking such a determination, together with any documents submitted in support of such petition and any determination or other document issued by the Internal Revenue Service with respect to such petition, shall be open to public inspection at the national office of the Internal Revenue Service. (b) Inspection of annual information returns The information required to be furnished by section 6033A, together with the names and addresses of such entity, shall be made available to the public at such times and in such places as the Secretary may prescribe. (c) Public inspection of petitions and annual information returns Any entity that receives a determination from the Internal Revenue Service that private foundation investments shall be program-related investments pursuant to section 4944(c)(3) shall make copies available at the organization’s principal office, during regular business hours, of the petition for such determination (together