foreign source. . (b) Public disclosure Section 6104 of such Code is amended by adding at the end the following new subsection: (e) Public disclosure of certain information The Secretary shall make publicly available in a searchable database the following information: (1) The information furnished under section 6033(o) of the Internal Revenue Code of 1986. (2) The name of the organization furnishing the information described in paragraph (1). . (c) 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. 3. Protecting privacy of donors to tax-exempt organizations (a) Restrictions on collection of donor information (1) Restrictions An entity of the Federal Government may not collect or require the submission of information on the identification of any donor to a tax-exempt organization. (2) Exceptions Paragraph (1) shall not apply to the following: (A) The Internal Revenue Service, acting lawfully pursuant to section 6033 of the Internal Revenue Code of 1986 or any successor provision. (B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). (C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. (D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to collect or require the submission of the information, but only to the extent permitted by the lawful order of such court or administrative body. (b) Restrictions on release of donor information (1) Restrictions An entity of the Federal government may not disclose to the public information revealing the identification of any donor to a tax-exempt organization. (2) Exceptions Paragraph (1) does not apply to the following: (A) The Internal Revenue Service, acting lawfully pursuant to section 6104 of the Internal Revenue