To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise provisions concerning rules relating to returns of organizations engaging in lobbying activities, including requiring notice to members of tax-exempt organizations of the portion of their dues used for such activities. Excludes from the two-percent floor on miscellaneous itemized deductions rule dues for tax-exempt organizations, except for veterans' organizations.…