; and (2) the Committee on Armed Services, the Committee on Foreign Relations, the Select Committee on Intelligence, the Committee on Banking, Housing, and Urban Affairs, and the Committee on the Judiciary of the Senate. 206. Prohibiting lobbying contacts on behalf of communist countries (a) Prohibition The Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1601 et seq. ) is amended by inserting after section 5 the following new section: . Prohibiting lobbying contacts on behalf of foreign countries of concern (a) Prohibition Notwithstanding any other provision of law, no person may receive direct or indirect compensation in any form, including intangible or in-kind, for serving as an agent of a foreign country of concern, or making a lobbying contact on behalf of a foreign country of concern. (b) Penalty In addition to any other penalty under this Act, any person who violates subsection (a) shall be subject to a fine of at least an amount greater than the total compensation the person received in violation of subsection (a) and shall be subject of a fine of no more than three times the total compensation the person received in violation of subsection (a). (c) Definition In this section, a foreign country of concern means a country defined under section 19221(a)(1) of title 42, United States Code, as well as any agent, instrumentality or entity owned or controlled by a foreign country of concern. . (b) Effective date The amendments made by this section shall apply with respect to lobbying contacts under the Lobbying Disclosure Act of 1995 which are made on or after the date of the enactment of this Act. 207. Annual disclosure of contributions from foreign governments and political parties by certain tax-exempt organizations (a) Reporting requirement Section 6033(b) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (15), by redesignating paragraph (16) as paragraph (17) and by inserting after paragraph (15) the following new paragraph: (16) with respect to each government of a foreign