REPORTING REQUIREMENTS RELATING TO DISASTER RELIEF CONTRIBUTIONS.

SEC. 703. REPORTING REQUIREMENTS RELATING TO DISASTER RELIEF CONTRIBUTIONS.(a) In General.—Section 6033(b) (relating to returns of certain organizations described in section 501(c)(3)) is amended by striking “and” at the end of paragraph (13), by redesignating paragraph (14) as paragraph (15), and by adding after paragraph (13) the following new paragraph:“(14) such information as the Secretary may require with respect to disaster relief activities, including the amount and use of qualified contributions to which section 1400S(a) applies, and”.(b) Effective Date.—The amendments made by this section shall apply to returns the due date for which (determined without regard to any extension) occurs after December 31, 2008.