PUBLICITY OF EXEMPT ORGANIZATION INFORMATION.

SEC. 75. PUBLICITY OF EXEMPT ORGANIZATION INFORMATION. (a) Publicity Required.— Section 6104 (relating to publicity of information required from certain exempt organizations and certain trusts) is amended— (1) by striking out “The information” and inserting in lieu thereof: “(b) Inspection of Annual Information Returns.— The information”; and (2) by inserting after the heading of such section the following new subsection: “(a) Inspection of Applications for Tax Exemption.— “(1) Public inspection.— “(A) In general.—If an organization described in section 501 (c) or (d) is exempt from taxation under section 501 (a) for any taxable year, the application filed by the organ- 72 Stat. 1661 ization with respect to which the Secretary or his delegate made his determination that such organization was entitled to exemption under section 501 (a), together with any papers submitted in support of such application, shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application filed after the date of the enactment of this subparagraph, a copy of such application shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary or his delegate). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary or his delegate shall by regulations prescribe. After the application of any organization has been opened to public inspection under this subparagraph, the Secretary or his delegate shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization. “(B) Withholding of certain information.—Upon request of the organization submitting any supporting papers described in subparagraph (A), the Secretary or his delegate shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary or his delegate shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) the public disclosure of which he determines would adversely affect the national defense. “(2) Inspection by committees of congress.— Section 6103 (d) shall apply with respect to— “(A) the application for exemption of any organization described in section 501 (c) or (d) which is exempt from taxation under section 501 (a) for any taxable year, and “(B) any other papers which are in the possession of the Secretary or his delegate and which relate to such application, as if such papers constituted returns.” (b) Annual Information With Respect to Total Contributions.— Section 6033 (b) (relating to returns by certain exempt organizations) is amended by striking out “and” at the end of paragraph (6), by striking out the period at the end of paragraph (7) and inserting in lieu thereof a comma and the word “and”, and by adding after paragraph (7) the following new paragraph: “(8) the total of the contributions and gifts received by it during the year.” (c) Effective Date.—The amendments made by subsection (a) shall take effect on the 60th day after the day on which this Act is enacted. The amendments made by subsection (b) shall apply to taxable years ending on or after December 31, 1958.