[Federal Register Volume 69, Number 162 (Monday, August 23, 2004)]
[Notices]
[Pages 51881-51882]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-19263]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[IA-44-94]


Proposed Collection: Comment Request for Regulation Project

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 an 
existing final regulation, IA-44-94 (TD 8690), Deductibility, 
Substantiation, and Disclosure of Certain Charitable Contributions 
(Sec. Sec.  1.170A-13(f) and 1.6115-1).

DATES: Written comments should be received on or before October 22, 
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 regulation should be directed to Allan Hopkins, at (202) 
622-6665, or at Internal Revenue Service, room 6407, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Deductibility, Substantiation, and Disclosure of Certain 
Charitable Contributions.
    OMB Number: 1545-1464.
    Regulation Project Number: IA-44-94.
    Abstract: This regulation provides guidance regarding the allowance 
of certain charitable contribution deductions, the substantiation 
requirements for charitable contributions of $250 or more, and the 
disclosure requirements for quid pro quo contributions in excess of 
$75. The regulations affect donee organizations described in Internal 
Revenue Code section 170(c) and individuals and entities that make 
payments to these organizations.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
    Estimated Number of Respondents: 1,750,000.
    Estimated Time Per Respondent: 1 hour, 8 minutes.
    Estimated Total Annual Burden Hours: 1,975,000.
    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

[[Page 51882]]

technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.

    Approved: August 16, 2004.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 04-19263 Filed 8-20-04; 8:45 am]
BILLING CODE 4830-01-P