new subparagraph: (F) with respect to whether investments in an entity are program-related investments (as described in section 4944(c)(2)), or . 4. Information returns Part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6033 the following new section: 6033A. Information reporting by for-profit organizations receiving program-related investments (a) Organizations required To file If investments in an entity have been determined to be program-related investments through a determination of the Internal Revenue Service pursuant to section 4944(c)(3) or by a determination of a court pursuant to section 7428(a), the entity shall, in addition to any other applicable filing obligations, file an annual return providing the information specified in subsection (b) for any taxable year in which it receives or retains one or more program-related investments (as defined in section 4944(c)(2)). (b) Required reporting The return described in subsection (a) shall provide, in such manner and at such time as the Secretary may by forms or regulations prescribe, the following information— (1) the organization’s gross income for the year, (2) its expenses attributable to such income incurred within the year, (3) its disbursements within the year for one or more purposes described in section 170(c)(2)(B), together with a narrative statement describing the results obtained from the use of those assets for such one or more purposes described in section 170(c)(2)(B), (4) a balance sheet showing its assets, liabilities, and net worth as of the beginning and end of such year, (5) the names and addresses of all private foundations holding program-related investments in the organization, (6) a statement of the portion of its 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