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107 STAT. 480 PUBLIC LAW 103-66^AUG. 10, 1993 by securing a deduction for such activities under this section which woiUd be disallowed by reason of section 162(e) if the donor had conducted such activities directly. No deduction shall be allowed imder section 162(a) for any amount for which a deduction is disallowed under the preceding sentence." 26 use 6033. (c) REPORTING REQUIREMENTS.—Section 6033 (relating to returns by exempt organizations) is amended by redesignating sub- section (e) as subsection (f) and by inserting after subsection (d) the following new subsection: "(e) SPECIAL RULES RELATING TO LOBBYING ACTIYITIES.— "(1) REPORTING REQUIREMENTS.— "(A) IN GENERAL.—^If this subsection applies to an organization for any taxable year, such organization— "(i) shall include on any return required to be filed under subsection (a) for such year information setting forth the total expenditures of the organization to which section 162(eXl) applies and the total amoimt of the dues or other similar amoimts paid to the organization to which such expenditures are allocable, and "(ii) except as provided in paragraphs (2XAXi) and (3), shall, at the time of assessment or payment of such dues or other similar amounts, provide notice to each person making such payment which contains a reasonable estimate of the portion of such dues or other similar amounts to which such expenditures are so allocable. "(B) ORGANIZATIONS TO WHICH SUBSECTION APPLIES.— "(i) IN GENERAL.—^This subsection shall apply to any organization which is exempt from taxation imder this subtitle other than an organization described in section 501(cX3). "(ii) SPECIAL RULE FOR IN-HOUSE EXPENDITURES.— This subsection shall not apply to the in-house expendi- tures (Mdthin the meaning of section 162(eX5XBXii)) of an organization for a taxable year if such expendi- tures do not exceed $2,000. In determining whether a taxpayer exceeds the $2,000 limit imder this clause, there shall not be taken into account overhead costs otherwise allocable to activities described in subpara- graphs (A) and (D) of section 162(eXl). "(C) ALLOCATION.—^For purposes of this paragraph— "(i) IN GENERAL.—^Expenditures to wnich section 162(eXl) applies shall be treated as paid out of dues or other similar amounts to the extent thereof. "(ii) CARRYOVER OF LOBBYING EXPENDITURES IN EXCESS OF DUES.—^If expenditures to which section 162(eXl) applies exceed the dues or other similar amounts for any taxable year, such excess shall be treated as expenditures to which section 162(eXl) applies which are paid or incurred by the organization during the following taxable year. "(2) TAX IMPOSED WHERE ORGANIZATION DOES NOT NOTIFY.— "(A) IN GENERAL.—If an organization— "(i) elects not to provide the notices described in paragraph (IXA) for any taxable yeeir, or