by adding at the end the following new paragraph: (6) Political intervention The term political intervention has the meaning given to such term by section 4956. . (d) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2023. 3. Political intervention (a) Disclosure requirement Section 6104(d)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Certain 501(c)(4) organizations must disclose certain donors In the case of an organization described in section 501(c)(4) that spends funds on political intervention (as defined in section 4956), such organization shall be required to disclose the name and address of any contributor donating $5,000 or more to such organization, and such information shall be made open to public inspection in the manner described in subsection (a)(1)(A). . (b) Political intervention defined Subchapter C of chapter 42 of subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 4956. Political intervention (a) Political intervention defined For purposes of this section, the term political intervention means (except as provided in subsection (b)), with respect to activities conducted by an organization in relation to Federal, State, local, and foreign election campaigns of candidates for public office— (1) express advocation— (A) for the election, defeat, nomination, or recall of a political candidate, (B) for the election or defeat of candidates affiliated with a specific political party, (C) that voters select candidates for support or opposition based on one or more criteria that clearly distinguish certain candidates from other candidates, or (D) the making of contributions to a candidate’s campaign, a political party, or (unless the contribution is restricted so that it must not be used to support political intervention) any other political organization within the meaning of section 527(e)(1), (2)