RETURNS OF SUPPORTING ORGANIZATIONS.

SEC. 1245. RETURNS OF SUPPORTING ORGANIZATIONS.(a) Requirement To File Return.—Subparagraph (B) of section 6033(a)(3) is amended by inserting “(other than an organization described in section 509(a)(3))” after “paragraph (1)”.(b) Matters Included on Returns.—Section 6033, as amended by this Act, is amended by redesignating subsection (l) as subsection (m) and by inserting after subsection (k) the following new subsection:“(l) Additional Provisions Relating to Supporting Organizations.—Every organization described in section 509(a)(3) shall, on the return required under subsection (a)—“(1) list the supported organizations (as defined in section 509(f)(3)) with respect to which such organization provides support,“(2) indicate whether the organization meets the requirements of clause (i), (ii), or (iii) of section 509(a)(3)(B), and“(3) certify that the organization meets the requirements of section 509(a)(3)(C).”.(c) Effective Date.—The amendments made by this section shall apply to returns filed for taxable years ending after the date of the enactment of this Act.