; and (viii) any organization (other than a private foundation or a supporting organization described in section 509(a)(3)) which is not described in section 170(c)(2)(A), or which is created or organized in a possession of the United States, which has no significant activity (including lobbying and political activity and the operation of a trade or business) other than investment activity in the United States. . (3) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (b) Clarification of application to section 527 organizations (1) In general Paragraph (1) of section 6033(g) of the Internal Revenue Code of 1986 is amended— (A) by striking This section and inserting Except as otherwise provided by this subsection, this section , and (B) by striking for the taxable year. and inserting for the taxable year in the same manner as to an organization exempt from taxation under section 501(a). . (2) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (c) Reporting of names and addresses of contributors (1) In general Paragraph (1) of section 6033(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Except as provided in subsections (b)(5) and (g)(2)(B), such annual return shall not be required to include the names and addresses of contributors to the organization. . (2) Application to section 527 organizations Paragraph (2) of section 6033(g) of the Internal Revenue Code of 1986 is amended— (A) by striking and at the end of subparagraph (A), (B) by redesignating subparagraph (B) as subparagraph (C), and (C) by inserting after subparagraph (A) the following new subparagraph: (B) containing the names and addresses of all substantial contributors, and . (3) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. 102. Limitation on taxpayer funded