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. (c) 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 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 disclose the information, but only to the extent permitted by the lawful order of such court or administrative body. (E) An entity which discloses the information as authorized by the organization. (d) Tax-Exempt organization defined In this section, a tax-exempt organization means an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and is exempt from taxation under section 501(a) of such Code. Nothing in this subsection may be construed to treat a political organization under section 527 of such Code as a tax-exempt organization for purposes of this section. (e) Penalties It shall be unlawful for any officer or employee of the United States, or any former officer or employee,