; 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. 1032. Prohibit the use of IRS funds for political targeting None of the funds made available under any Act may be used by the Internal Revenue Service to target citizens of the United States for exercising any right guaranteed under the First Amendment to the Constitution of the United States. 1033. 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 After 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 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