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.

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.