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 imposed by section 511(a)(1) of such Code on its unrelated business taxable income, or any organization required to file a return under section 6033 of such Code and include information under subsection (e) thereof, the Secretary may delay the application of the amendments made by this section, but not later than taxable years beginning 2 years after the date of the enactment of this Act. V The right to quality service 501. Free electronic filing (a) In general The Secretary of the Treasury (or the Secretary's delegate) shall, in cooperation with the private sector technology industry, maintain a program that provides free individual income tax preparation and electronic filing services to low-income taxpayers and elderly taxpayers. (b) Requirements of program The Secretary shall by regulation or other guidance prescribe with respect to the program— (1) the qualifications, selection process, and contract term for businesses participating in the program, (2) a process for periodic review of businesses participating in the program, (3) procedures for terminating business participation in the program for failure to comply with any program requirements, and (4) such other procedures as the Secretary determines are necessary or appropriate to carry out the purposes of the program. (c) Free File program The Internal Revenue Service Free File program, as set forth in the notice published in the Federal Register on November 4, 2002 (67 Fed. Reg. 67247), shall be treated as meeting the requirements of subsection (a). 502. Access to appeals Subsection (b) of section 3465 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by striking an