1. Termination of tax-exempt status of terrorist supporting organizations (a) In general Section 501(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8) Application to terrorist supporting organizations (A) In general For purposes of this subsection, in the case of any terrorist supporting organization— (i) such organization (and the designation of such organization under subparagraph (B)) shall be treated as described in paragraph (2), and (ii) the period of suspension described in paragraph (3) with respect to such organization shall be treated as beginning on the date that the Secretary designates such organization under subparagraph (B) and ending on the date that the Secretary rescinds such designation under subparagraph (D). (B) Terrorist supporting organization For purposes of this paragraph, the term terrorist supporting organization means any organization which is designated by the Secretary as having provided, during the 3-year period ending on the date of such designation, material support or resources (within the meaning of section 2339B of title 18, United States Code) to an organization described in paragraph (2) (determined after the application of this paragraph to such organization) in excess of a de minimis amount. (C) Designation procedure (i) Notice requirement Prior to designating any organization as a terrorist supporting organization under subparagraph (B), the Secretary shall mail to the most recent mailing address provided by such organization on the organization’s annual return or notice under section 6033 (or subsequent form indicating a change of address) a written notice which includes— (I) a statement that the Secretary will designate such organization as a terrorist supporting organization unless the organization satisfies the requirements of subclause (I) or (II) of clause (ii), (II) the name of the organization or organizations with respect to which the Secretary has determined such organization provided material support or