[Federal Register Volume 74, Number 122 (Friday, June 26, 2009)]
[Notices]
[Pages 30684-30685]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-15039]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-246250-96]


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. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, REG-246250-96 (TD 8818), Public Disclosure 
of Material Relating to Tax-Exempt Organizations (Sec. Sec.  
301.6104(d)-3, 301-6104(d)-4, and 301.6104(d)-5).

DATES: Written comments should be received on or before August 25, 2009 
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 regulation should be directed to Dawn Bidne, at (202) 622-
3933, or at Internal Revenue Service, room 6129, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Public Disclosure of Material Relating to Tax-Exempt 
Organizations.
    OMB Number: 1545-1560.
    Regulation Project Numbers: REG-246250-96.

[[Page 30685]]

    Abstract: Under section 6104(e) of the Internal Revenue Code, 
certain tax-exempt organizations are required to make their annual 
information returns and applications to tax exemption available for 
public inspection. In addition, certain tax-exempt organizations are 
required to comply with requests made in writing or in person from 
individuals who seek a copy of those documents or, in the alternative, 
to make their documents widely available. This regulation provides 
guidance concerning these disclosure requirements.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 1,100,000.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 551,000.
    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: June 19, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-15039 Filed 6-25-09; 8:45 am]
BILLING CODE 4830-01-P