EXEMPT ORGANIZATIONS REQUIRED TO PROVIDE COPY OF RETURN.

Sec. 1313. EXEMPT ORGANIZATIONS REQUIRED TO PROVIDE COPY OF RETURN. (a) Requirement to Provide Copy.— (1) Subparagraph (A) of section 6104(e)(1) (relating to pub- He inspection of annual returns) is amended to read as follows: “(A) In general.— During the 3-year period beginning on the filing date— “(i) a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at 110 STAT. 1480the principal office of such organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and “(ii) upon request of an individual made at such principal office or such a regional or district office, a copy of such annual return shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs. the request described in clause (ii) must be made in person or in writing. If the request under clause (ii) is made in person, such copy shall be provided immediately and, if made in writing, shall be provided within 30 days.”. (2) Clause (ii) of section 6104(e)(2)(A) is amended by inserting before the period at the end the following: “(and, upon request of an individual made at such principal office or such a regional or district office, a copy of the material requested to be available for inspection under this subparagraph shall be provided (in accordance with the last sentence of paragraph (1)(A)) to such individual without charge other than reasonable fee for any reproduction and mailing costs)”. (3) Subsection (e) of section 6104 is amended by adding at the end the following new paragraph: “(3) Limitation.— Paragraph (1)(A)(ii) (and the corresponding provision of paragraph (2)) shall not apply to any request if, in accordance with regulations promulgated by the Secretary, the organization has made the requested documents widely available, or, the Secretary determines, upon application by an organization, that such request is part of a harassment campaign and that compliance with such request is not in the public interest.”. (b) Increase in Penalty for Willful Failure to Allow Public Inspection of Certain Returns, Etc.— Section 6685 is amended by striking “$1,000” and inserting “$5,000”. (c) Effective Date.— The amendments made by this section shall apply to requests made on or after the 60th day after the Secretary of the Treasury first issues the regulations referred to section 6104(e)(3) of the Internal Revenue Code of 1986 (as added by subsection (a)(3)).