26 U.S.C. § 6050M: Returns relating to persons receiving contracts from Federal executive agencies

the name, address, and TIN of each person with which such agency entered into a contract during the calendar year, and such other information as the Secretary may require. any Executive agency (as defined in section 105 of title 5 , United States Code) other than the Government Accountability Office, any military department (as defined in section 102 of such title), and the United States Postal Service and the Postal Regulatory Commission. licenses granted by Federal executive agencies, and subcontracts under contracts to which subsection (a) applies. This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class. Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3). the information required under this section with respect to such person, and such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate. the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.