[Federal Register Volume 79, Number 143 (Friday, July 25, 2014)]
[Notices]
[Pages 43533-43534]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-17593]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


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)). The IRS is soliciting comments concerning information 
collection related to Private Foundation Disclosure Rules.

DATES: Written comments should be received on or before September 23, 
2014 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 copies of regulations 
should be directed to Sara Covington, Internal Revenue Service, Room 
6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through 
the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Private Foundation Disclosure Rules.
    OMB Number: 1545-1655.
    Regulation Project Number: T.D. 8861.
    Abstract: The regulations relate to the public disclosure 
requirements described in section 6104(d) of the Internal Revenue Code. 
These final regulations implement changes made by the Tax and Trade 
Relief Extension Act of 1998, which extended to private foundations the 
same rules regarding public disclosure of annual information

[[Page 43534]]

returns that apply to other tax-exempt organizations. These final 
regulations provide guidance for private foundations required to make 
copies of applications for recognition of exemption and annual 
information return available for public inspection and to comply with 
requests for copies of those documents.
    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: 65,065.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 32,596.
    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: July 14, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-17593 Filed 7-24-14; 8:45 am]
BILLING CODE 4830-01-P