110.11 of title 11 of the Code of Federal Regulations) to include a disclaimer on communications made by the person through the internet to include any disclaimer on any such communications. 4305. Effective date The amendments made by this subtitle shall apply with respect to communications made on or after January 1, 2020, and shall take effect without regard to whether or not the Federal Election Commission has promulgated regulations to carry out such amendments. E Secret Money Transparency 4401. Repeal of restriction of use of funds by Internal Revenue Service to bring transparency to political activity of certain nonprofit organizations Section 124 of the Financial Services and General Government Appropriations Act, 2019 (division D of Public Law 116–6 ) is hereby repealed. 4402. Repeal of revenue procedure that eliminated requirement to report information regarding contributors to certain tax-exempt organizations Revenue Procedure 2018–38 shall have no force and effect. F Shareholder Right-to-Know 4501. Repeal of restriction on use of funds by Securities and Exchange Commission to ensure shareholders of corporations have knowledge of corporation political activity Section 629 of the Financial Services and General Government Appropriations Act, 2019 (division D of Public Law 116–6 ) is hereby repealed. 4502. Shareholder approval of corporate political activity (a) In general The Securities Exchange Act of 1934 ( 15 U.S.C. 78a et seq.) is amended by inserting after section 14B ( 15 U.S.C. 78n–2 ) the following: 14C. Shareholder approval of certain political expenditures and disclosure of votes of institutional investors (a) Definitions In this section— (1) the term expenditure for political activities — (A) means— (i) an independent expenditure (as defined in section 301(17) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30101(17) ))