[Federal Register Volume 82, Number 66 (Friday, April 7, 2017)]
[Notices]
[Pages 17087-17088]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-06926]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Application for 
Recognition of Exemption Under Section 501(c)(3) of the Internal 
Revenue Code

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. Currently, the IRS is soliciting 
comments concerning Form 1023, Application for Recognition of Exemption 
Under Section 501(c)(3) of the Internal Revenue Code and Form 1023-EZ, 
Streamlined Application for Recognition of Exemption Under Section 
501(c)(3) of the Internal Revenue Code.

DATES: Written comments should be received on or before June 6, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie E. Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of the form and 
instructions should be directed to Martha R. Brinson, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
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 and Form 1023-EZ Streamlined.
    OMB Number: 1545-0056.
    Form Number: Forms 1023 and 1023-EZ.
    Abstract: Form 1023 is filed by applicants seeking Federal income 
tax exemption as organizations described in section 501(c)(3). IRS uses 
the information to determine if the applicant is exempt and whether the 
applicant is a private foundation. Form

[[Page 17088]]

1023-EZ is a simplified version of Form 1023, to be filled by 
organization who meets certain criteria.
    Current Actions: The PATH Act presents legislative changes that 
amended Form 1023 and caused a reduction of burden by consolidating 
portions of the Form 1023. The changes on the Form 1023 will decrease 
burden hours by 44,954. There are no changes to Form 1023-EZ.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 80,000.
    Estimated Time per Respondents: 58.93 hours.
    Estimated Total Annual Burden Hours: 4,714,236.
    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: March 27, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-06926 Filed 4-6-17; 8:45 am]
 BILLING CODE 4830-01-P