[Federal Register Volume 81, Number 218 (Thursday, November 10, 2016)]
[Notices]
[Pages 79094-79095]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-27097]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 990-N
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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-N, Electronic Filing System (e-Postcard) for Tax-Exempt
Organizations not Required To file Form 990 or 990-EZ.
DATES: Written comments should be received on or before January 9, 2017
to be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington,
DC 20224.
[[Page 79095]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue
NW., Washington DC 20224, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Electronic Filing System (e-Postcard) for Tax-Exempt
Organizations not Required To file Form 990 or 990-EZ.
OMB Number: 1545-2085. Form Number: 990-N.
Abstract: Section 1223 of the Pension Protection Act of 2006 (PPA
'06), enacted on August 17, 2006, amended Internal Revenue Code (Code)
section 6033 by adding Code section 6033(i), which requires certain
tax-exempt organizations to file an annual electronic notice (Form 990-
N) for tax years beginning after December 31, 2006. These organizations
are not required to file Form 990 (or Form 990-EZ) because their gross
receipts are normally $25,000 or less.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 300,000.
Estimated Time per Respondent: 15 min.
Estimated Total Annual Burden Hours: 75,000.
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 collection of
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: November 1, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016-27097 Filed 11-9-16; 8:45 am]
BILLING CODE 4830-01-P