; or (ii) in the case of a plan described in subparagraph (A)(ii), is made under section 1610.5–5 of title 43, Code of Federal Regulations (or any successor regulation), and with respect to which the Secretary of the Interior prepares a statement described in section 102(2)(C) of the National Environmental Policy Act of 1969 ( 42 U.S.C. 4332(2)(C) ). . (f) Inclusion of certain interpretive rules involving the internal revenue laws (1) In general Subsection (a) of section 603 of title 5, United States Code, is amended by striking the period at the end and inserting or a recordkeeping requirement, and without regard to whether such requirement is imposed by statute or regulation. . (2) Collection of information Paragraph (7) of section 601 of title 5, United States Code, is amended to read as follows: (7) Collection of information The term collection of information has the meaning given such term in section 3502(3) of title 44. . (3) Recordkeeping requirement Paragraph (8) of section 601 of title 5, United States Code, is amended to read as follows: (8) Recordkeeping requirement The term recordkeeping requirement has the meaning given such term in section 3502(13) of title 44. . (g) Definition of small organization Paragraph (4) of section 601 of title 5, United States Code, is amended to read as follows: (4) Small organization (A) In general The term small organization means any not-for-profit enterprise which, as of the issuance of the notice of proposed rulemaking— (i) in the case of an enterprise which is described by a classification code of the North American Industrial Classification System, does not exceed the size standard established by the Administrator of the Small Business Administration pursuant to section 3 of the Small Business Act ( 15 U.S.C. 632 ) for small business concerns described by such classification code