; 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 such delay shall not apply to any taxable year beginning on or after the date 2 years after of the enactment of this Act. 3102. 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 for the second year is required to be filed after December 31, 2018. C Tax Court 3301. Disqualification of judge or magistrate judge of the Tax Court (a) In general Part II of subchapter C of chapter 76 is amended by adding at the end the following new section: