[Federal Register Volume 69, Number 76 (Tuesday, April 20, 2004)]
[Notices]
[Pages 21192-21193]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-8940]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[EE-44-78]


Proposed Collection; Comment Request for Regulation Project

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.

[[Page 21193]]

3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, EE-44-78 (TD 8100), Cooperative Hospital 
Service Organizations (Sec.  1.501(e)-1).

DATES: Written comments should be received on or before June 21, 2004, 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn Kirkland, Internal 
Revenue Service, room 6411, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the information collection should be directed to Allan 
Hopkins, at (202) 622-6665, or at Internal Revenue Service, room 6411, 
1111 Constitution Avenue NW., Washington, DC 20224, or through the 
Internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Cooperative Hospital Service Organizations.
    OMB Number: 1545-0814.
    Regulation Project Number: EE-44-78.
    Abstract: This regulation establishes the rules for cooperative 
hospital service organizations which seek tax-exempt status under 
section 501(e) of the Internal Revenue Code. Such an organization must 
keep records in order to show its cooperative nature and to establish 
compliance with other requirements in Code section 501(c).
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of OMB approval.
    Affected Public: Not-for-profit institutions.
    The recordkeeping requirement does not create any additional burden 
on taxpayers because the records which the regulations require would 
ordinarily be kept by a cooperative as a routine part of its day-to-day 
business operations.
    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: April 7, 2004.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 04-8940 Filed 4-19-04; 8:45 am]
BILLING CODE 4830-01-P