[Federal Register Volume 80, Number 134 (Tuesday, July 14, 2015)]
[Notices]
[Pages 41141-41142]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-17312]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 990 and Related
Schedules
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 990, Return of Organization Exempt From Income Tax Under Section
501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
lung benefit trust or private foundation), Schedule A, Organization
Exempt Under Section 501(c)(3) (Except Private Foundation), and Section
501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt
Charitable Trust, and Schedule B, Schedule of Contributors.
DATES: Written comments should be received on or before September 14,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments to Christie Preston, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to LaNita Van
Dyke at Internal Revenue Service, Room 6517, 1111 Constitution Avenue
NW., Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Return of Organization Exempt From Income Tax Under Section
501(c), 527, 4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation) (Form 990), Organization Exempt
Under Section 501(c)(3) (Except Private Foundation), and Section
501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt
Charitable Trust (Schedule A), and Schedule of Contributors (Schedule
B).
OMB Number: 1545-0047.
Form Number: 990, and related schedules.
Abstract: Form 990 is needed to determine that Code section 501(a)
tax-exempt organizations fulfill the operating conditions of their tax
exemption. Schedule A (Form 990) is used to elicit special information
from section 501(c)(3) organizations. Schedule B is used by tax-exempt
organizations to list contributors and allows the IRS to distinguish
and make public disclosure of the contributors list within the
requirements of Code section 527. IRS uses the information from these
forms to determine if the filers are operating within the rules of
their exemption.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
[[Page 41142]]
Estimated Number of Respondents: 403,068.
Estimated Time per Respondent: 63 hrs., 47 min.
Estimated Total Annual Burden Hours: 25,710,979.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collectionof
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: July 8, 2015,
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-17312 Filed 7-13-15; 8:45 am]
BILLING CODE 4830-01-P