; 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 Section 603(a) 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 recordkeeping requirement is imposed by statute or regulation. . (2) Collection of information Section 601(7) 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 the term in section 3502 of title 44. . (3) Recordkeeping requirement Section 601(8) of title 5, United States Code, is amended to read as follows: (8) Recordkeeping requirement The term recordkeeping requirement has the meaning given the term in section 3502 of title 44. . (g) Definition of small organization Section 601(4) of title 5, United States Code, is amended to read as follows: (4) Small organization (A) In general The term small organization means any nonprofit enterprise which, as of the issuance of a 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