; and (B) does not include an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. 3. Civil liability for social media companies hosting prohibited content (a) Prohibition It shall be unlawful for a social media company to knowingly or recklessly host or distribute child sexual abuse material. (b) Civil penalty A social media company that violates subsection (a) shall be liable to the United States Government for a civil penalty of not less than $100,000 and not more than $500,000, in accordance with this Act. 4. Notice process for companies hosting prohibited content (a) In general A social media company shall— (1) provide a notice process for persons to make the company aware that the company is hosting or distributing content in apparent violation of section 3(a); and (2) (A) designate an agent of the company to receive notice under the notice process described in paragraph (1); and (B) make available on the website, web service, or web application of the company, in a location accessible to the public, the name, address, phone number, and electronic mail address of the agent designated under subparagraph (A). (b) Notice process requirements The notice process required under subsection (a) shall readily enable a person to provide to the agent designated under subsection (a)(2) substantially the following: (1) Identification of each visual depiction claimed to be child sexual abuse material. (2) Information reasonably sufficient to permit the agent receiving the notice to contact the person, such as an address, telephone number, or electronic mail address. (3) A brief statement that— (A) affirms that the person has a good faith belief that each visual depiction described in paragraph (1) is child sexual abuse material