[Federal Register Volume 82, Number 74 (Wednesday, April 19, 2017)]
[Notices]
[Page 18534]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-07920]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection: Comment Request for Deductibility, 
Substantiation, and Disclosure of Certain Charitable Contributions

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. Currently, the IRS is soliciting 
comments concerning Deductibility, Substantiation, and Disclosure of 
Certain Charitable Contributions.

DATES: Written comments should be received on or before June 19, 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 
regulation 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: Deductibility, Substantiation, and Disclosure of Certain 
Charitable Contributions.
    OMB Number: 1545-1464.
    Regulation Project Number: TD 8690.
    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 are no changes being made to the collection 
at this time.
    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 technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: April 13, 2017.
Laurie E. Brimmer
IRS Senior Tax Analyst.
[FR Doc. 2017-07920 Filed 4-18-17; 8:45 am]
BILLING CODE 4830-01-P