Follow the Money Act of 2013

Follow the Money Act of 2013 - Amends the Federal Election Campaign Act of 1971 and the Internal Revenue Code to set forth requirements for the disclosure of independent federal election-related contributions and expenditures.

Defines "independent federal election-related activity expenditure" to mean any expenditure that: (1) a reasonable person would conclude is made solely or substantially to influence or attempt to influence the nomination or election of any individual to federal office; (2) is not made in concert or cooperation with, or at the suggestion of, a candidate, the candidate's authorized committee, or a political party committee; and (3) is a payment made to another person if the transferor knows or has reason to know that such payment will be used to fund an independent federal election-related activity expenditure. Defines "independent political actor" to mean any person that: (1) makes independent federal election-related activity expenditures of $10,000 or more during the election cycle, (2) receives contributions that are intended by the transferor and understood by the recipient to be substantially used for making independently federal election-related activity expenditures and that aggregate $10,000 or more during the election cycle, or (3) makes qualified solicitations to 500 or more people during the election cycle.

Amends the Federal Election Campaign Act of 1971 to: (1) require every person who is an independent political actor and every treasurer of an independent political actor to file a registration statement with the Federal Election Commission (FEC) not later than 10 days after such person becomes an indepen dent political actor; (2) increase from $200 to $1,000 the threshold level at which candidates have to disclose contributions on FEC reports; (3) require candidates for the U.S. Senate to file reports directly with the FEC rather than with the Secretary of the Senate; and (4) allow a candidate or an authorized committee of a candidate to file with the FEC a statement disavowing any public communication which is not made in cooperation, consultation, or concert with such candidate or authorized committee.

Requires the FEC, not later than January 1, 2015, to make available an instant disclosure system for use in reporting contributions under the Federal Election Campaign Act of 1971.

Amends the Internal Revenue Code to: (1) impose an excise tax on tax-exempt organizations that fail to report contributions or election-related activity expenditures, (2) revoke the tax-exempt status of organizations that fail to register or report election-related expenditures and contributions, (3) deny a business-related tax deduction for independent election-related activity expenditures, and (4) extend protections to whistle blowers reporting violations of campaign finance laws.

Requires the Secretary of the Treasury and the FEC, not later than September 30, 2014, to prescribe joint regulations with respect to the definitions of "independent federal election-related activity expenditure" and "covered contribution" and the forms and regulations necessary to carry out the registration and reports required by the Federal Election Campaign Act of 1971.

Amends the federal criminal code to impose a criminal penalty on, and terminate the employment of, any federal employee or officer who discriminates against any person on the basis of information reported under the Federal Election Campaign Act of 1971.