retary’’) determines the application of the 
amendments made by this section would 
cause undue burden without a delay, the 
Secretary may delay the application of 
such amendments, but such delay shall not 
apply to any taxable year beginning on or 
after the date 2 years after of the enact-
ment of this Act. 
(ii) SMALL ORGANIZATION.—For pur-
poses of clause (i), the term ‘‘small organi-
zation’’ means any organization— 
(I) the gross receipts of which for 
the 
taxable 
year 
are 
less 
than 
$200,000; and 
(II) the aggregate gross assets of 
which at the end of the taxable year 
are less than $500,000. 
(B) ORGANIZATIONS
FILING
FORM 990– 
T.—In the case of any organization described 
in section 511(a)(2) of the Internal Revenue 
Code of 1986 which is subject to the tax im-
posed by section 511(a)(1) of such Code on its 
unrelated business taxable income, or any orga-
nization required to file a return under section 
6033 of such Code and include information 
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under subsection (e) thereof, the Secretary may 
delay the application of the amendments made 
by this section, but such delay shall not apply 
to any taxable year beginning on or after the 
date 2 years after of the enactment of this Act. 
SEC. 3102. NOTICE REQUIRED BEFORE REVOCATION OF 
TAX-EXEMPT STATUS FOR FAILURE TO FILE 
RETURN. 
(a) IN GENERAL.—Section 6033(j)(1) is amended by 
striking ‘‘If an organization’’ and inserting the following: 
‘‘(A) NOTICE.— 
‘‘(i) IN GENERAL.—If an organization 
described in subsection (a)(1) or (i) fails to 
file the annual return or notice required 
under either subsection for 2 consecutive 
years, the Secretary shall notify the orga-
nization— 
‘‘(I) that the Internal Revenue 
Service has no record of such a return 
or notice from such organization for 2 
consecutive years, and 
‘‘(II) about the revocation that 
will occur under subparagraph (B) if 
the organization fails to file such a re-
turn or notice by the due date for the 
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next such return or notice required to 
be filed. 
The notification under the preceding sen-
tence shall include information about how 
to comply with the filing requirements 
under subsection (a)(1) and (i). 
‘‘(B) REVOCATION.—If an organization’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to failures to file returns or notices 
for 2 consecutive years if the return or notice for the sec-
ond year is required to be filed after December 31, 2019. 
Subtitle C—Revenue Provision 
SEC. 3201. INCREASE IN PENALTY FOR FAILURE TO FILE. 
(a) IN GENERAL.—The second sentence of subsection 
(a) of section 6651 is amended by striking ‘‘$205’’ and 
inserting ‘‘$330’’. 
(b) INFLATION ADJUSTMENT.—Section 6651(j)(1) is 
amended— 
(1) by striking ‘‘2014’’ and inserting ‘‘2020’’, 
(2) by striking ‘‘$205’’ and inserting ‘‘$330’’, 
and 
(3) by striking ‘‘2013’’ and inserting ‘‘2019’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to returns required to be filed 
after December 31, 2019. 
Æ 
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