of the United States. (3) Indirect contributions In the case of any grant or other contribution made indirectly to any foreign entity, the information required to be reported under paragraph (1) shall be reported with respect to each person to which such grant or other contribution is made directly or indirectly. . (b) Effective date The amendments made by this subsection shall apply to returns filed for taxable years beginning after the date of the enactment of this Act.