[Federal Register Volume 73, Number 131 (Tuesday, July 8, 2008)]
[Notices]
[Pages 39089-39090]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-15462]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 990-EZ

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-EZ, Short Form Return of Organization Exempt From Income Tax.

DATES: Written comments should be received on or before September 8, 
2008, to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Carolyn N. 
Brown, (202) 622-6688, or at Internal Revenue Service, room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the 
internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Short Form Return of Organization Exempt From Income Tax.
    OMB Number: 1545-1150.
    Form Number: 990-EZ.
    Abstract: An annual return is required by Internal Revenue Code 
section 6033 for organizations exempt from income tax under Code 
section 501(a). Form 990-EZ is used by tax exempt organizations and 
nonexempt charitable trusts whose gross receipts are less than $100,000 
and whose total assets at the end of the year are less than $250,000 to 
provide the IRS with the information required by Code section 6033. IRS 
uses the information from Form 990-EZ to ensure that tax exempt 
organizations are operating within the limitations of their tax 
exemption.
    Current Actions: Form 990-EZ was modified to allow the use of new 
Schedules A, C, E, G, L and N of the 2008 Form 990. These schedules are 
used to report information currently required by the Form 990-EZ. A 
total of 481 line items, 123 code references and 766,003 responses were 
added to this form due to the new filing requirement and additional 
schedules.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 412,315.
    Estimated Time per Respondent: 105 hrs., 48 min.
    Estimated Total Annual Burden Hours: 43,656,636.
    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

[[Page 39090]]

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 27, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
 [FR Doc. E8-15462 Filed 7-7-08; 8:45 am]
BILLING CODE 4830-01-P