or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination. . (b) Effective date The amendment made by this section shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act. IV Exempt Organizations 1031. Mandatory e-filing by exempt organizations (a) In general Section 6033 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: (n) Mandatory electronic filing Any organization required to file a return under this section shall file such return in electronic form. . (b) Conforming amendment Paragraph (7) of section 527(j) is amended by striking if the organization has and all that follows through such calendar year . (c) Inspection of electronically filed annual returns Subsection (b) of section 6104 is amended by adding at the end the following: Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format. . (d) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (2) Transitional relief (A) Small organizations (i) In general In the case of any small organizations, or any other organizations for which the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this paragraph as the Secretary ) 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 not later than taxable years beginning 2 years after the date of the enactment of this Act. (ii) Small organization For purposes of clause (i), the term small organization means any organization— (I) the gross