; and (ii) the term nonprofit organization means an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. (4) Determination of categories of businesses under committee jurisdiction For purposes of this subsection, the determination as to whether a category of business is under the jurisdiction of a committee of Congress shall be based on the most recent report filed with the Commission by the Committee on Ethics of the House of Representatives or the Select Committee on Ethics of the Senate under section 712(b) of the Anti-Corruption and Public Integrity Act . (b) Description of persons affiliated with a corporation or trade association For purposes of subsection (a), a person is affiliated with a corporation (other than a nonprofit corporation) or membership organization if the person is any of the following: (1) A separate segregated fund established by the membership organization under section 316. (2) An individual who is a treasurer, agent, or other officer of a separate segregated fund established by a membership organization under section 316. (3) An individual who is general partner, managing member, or executive officer, or other individual with a similar status or function of the corporation or membership organization for purposes of section 316, or who would be treated as a general partner, managing member, or executive officer, or other individual with a similar status of the corporation or membership organization for purposes of section 316 if the corporation or membership organization established a separate segregated fund or solicited contributions under such section. (4) An individual who owns or controls 5 percent or more of the voting shares of the corporation, except that this paragraph does not apply with respect to a corporation whose annual revenues were less than $5,000,000 during any of the 3 most recent fiscal years ending before the date on which the individual makes the contribution. (c)