NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN.

SEC. 3102. NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN. (a) [26 U.S.C. 6033] In General.—Section 6033(j)(1) is amended by striking “If an organization” and inserting the following: “(A) Notice.—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 organization— “(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 return or notice by the due date for the next such return or notice required to be filed. The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsections (a)(1) and (i). “(B) Revocation.—If an organization ” . (b) [26 U.S.C. 6033 note] 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 second year is required to be filed after December 31, 2019.