(B) containing the names and addresses of all substantial contributors, and . (3) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. 310. Maintenance of standards for determining eligibility of section 501(c)(4) organizations (a) In general The Department of the Treasury, including the Internal Revenue Service, may not issue, revise, or finalize any regulation, revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard which is used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 (including the proposed regulations published at 78 Fed. Reg. 71535 (November 29, 2013)). (b) Application of current standards and definitions The standard and definitions as in effect on January 1, 2010, which are used to make determinations described in subsection (b) shall apply after the date of the enactment of this Act for purposes of determining status under section 501(c)(4) of such Code of organizations created on, before, or after such date. B Prohibition on Use of Federal funds for Congressional Campaigns 311. Prohibiting use of Federal funds for payments in support of congressional campaigns No Federal funds, including amounts attributable to the collection of fines and penalties, may be used to make any payment in support of a campaign for election for the office of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress. C Registration and Reporting Requirements 321. Electronic filing of electioneering communication reports Section 304(a)(11)(A)(i) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30104(a)(11)(A)(i) ) is amended by inserting or makes electioneering communications after expenditures . 322. Increased qualifying threshold and establishing purpose for political committees (a) In general Section 301(4) of the Federal Election Campaign Act