Section 1 Disclosure for charity employees and board members previously implicated in terror finance
“(s) Disclosure for charity employees and board members previously implicated in terror finance
“(1) In general—An application of an organization for exemption from tax under subsection (a) shall not be treated as complete unless the application contains—
“(A) the disclosures required by paragraph (2), or
“(B) a statement that no officer, director, trustee, or highly compensated employee of the organization (or an individual having powers or responsibilities similar to those of officers, directors, trustees, or highly compensated employees of the organization) is described in subparagraph (A), (B), or (C) of paragraph (2).
“(2) Required disclosures—The disclosures required by this paragraph are the names and addresses of any officer, director, trustee, or highly compensated employee of the organization who, at any time before the date of the application—
“(A) was a member or employee of an organization described in paragraph (3),
“(B) was an unindicted coconspirator with respect to a terror finance scheme of an organization described in paragraph (3), or
“(C) was an employee of any charity found liable under section 2333 of title 18, United States Code.
“(3) Organization described—An organization is described in this paragraph if—
“(A) the organization is named on the Designated Charities and Potential Fundraising Front Organizations for FTOs list, published by the Department of the Treasury, or
“(B) the organization’s property is blocked pending investigation by the Office of Foreign Assets Control, Department of the Treasury.”
“(s) Disclosure for charity employees and board members previously implicated in terror finance
“(1) In general—The annual return required of an organization by subsection (a) shall not be treated as complete unless the return contains—
“(A) the disclosures required by paragraph (2), or
“(B) a statement that no officer, director, trustee, or highly compensated employee of the organization (or an individual having powers or responsibilities similar to those of officers, directors, trustees, or highly compensated employees of the organization) is described in subparagraph (A), (B), or (C) of paragraph (2).
“(2) Required disclosures—The disclosures required by this paragraph are the names and addresses of any officer, director, trustee, or highly compensated employee of the organization who, at any time before the date of the application—
“(A) was a member or employee of an organization described in paragraph (3),
“(B) was an unindicted coconspirator with respect to a terror finance scheme of an organization described in paragraph (3), or
“(C) was an employee of any charity found liable under section 2333 of title 18, United States Code.
“(3) Organization described—An organization is described in this paragraph if—
“(A) the organization is described in section 501(c) and exempt from tax under section 501(a),
“(B) the organization is named on the Designated Charities and Potential Fundraising Front Organizations for FTOs list, published by the Department of the Treasury, or
“(C) the organization’s property is blocked pending investigation by the Office of Foreign Assets Control, Department of the Treasury.”