organization
(A)the term “organization” means— (i)an organization described insection 501(c)(4) of title 26and exempt from taxation under section 501(a) of such title; or (ii)an organization which has submitted an application to the Internal Revenue Service for determination of its status as an organization described in clause (i); and (B)a person shall be treated as having made a disbursement if the person has executed a contract to make the disbursement.