[Federal Register Volume 69, Number 125 (Wednesday, June 30, 2004)]
[Notices]
[Pages 39546-39547]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-14863]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1023

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, Pub. L. 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 1023, Application for Recognition of Exemption Under Section 
501(c)(3) of the Internal Revenue Code.

DATES: Written comments should be received on or before August 30, 2004 
to be assured of consideration.

[[Page 39547]]


ADDRESSES: Direct all written comments to Glenn P. 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 form and instructions should be directed to Carol Savage 
at Internal Revenue Service, room 6407, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 622-3945, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Application for Recognition of Exemption Under Section 
501(c)(3) of the Internal Revenue Code.
    OMB Number: 1545-0056.
    Form Numbers: 1023.
    Abstract: Form 1023 is filed by applicants seeking Federal income 
tax exemption as organizations described in section 501(c)(3) of the 
Internal Revenue Code. IRS uses the information to determine if the 
applicant is exempt and whether the applicant is a private foundation.
    Current Actions: Form 1023 is being redesigned by IRS to reduce 
taxpayer burden by ensuring that all information needed to make an 
accurate determination is available to the IRS when the application is 
filed, and by improving the taxpayer's understanding of the 
requirements for receiving tax-exempt status under section 501(c)(3).
    Form 872-C is being obsoleted because the information will appear 
on Form 1023.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 29,409.
    Estimated Time Per Respondent: 103 hours, 7 minutes.
    Estimated Total Annual Burden Hours: 3,032,916.
    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: June 23, 2004.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 04-14863 Filed 6-29-04; 8:45 am]
BILLING CODE 4830-01-P