[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Notices]
[Pages 57523-57524]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26115]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request for Regulation 
Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. IRS is soliciting comments concerning Payout 
Requirements for Type III Supporting Organizations that are not 
Functionally Integrated.

DATES: Written comments should be received on or before February 5, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Please send separate comments for each 
specific information collection listed below. You must reference the 
information collection's title, form number, reporting or record-
keeping requirement number, and OMB number (if any) in your comment. 
Requests for additional information, or copies of the information 
collection and instructions, or copies of any comments received, 
contact Elaine Christophe, at (202) 317-5745, at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: The IRS is seeking comments concerning the 
following forms, and reporting and record-keeping requirements:
    Title: Payout Requirements for Type III Supporting Organizations 
that are not Functionally Integrated
    OMB Number: 1545-2157.
    Form Number: TD 9605 (REG-155929-06).
    Abstract: This document contains both final regulations and 
temporary

[[Page 57524]]

regulations regarding the requirements to qualify as a Type III 
supporting organization that is operated in connection with one or more 
supported organizations. The regulations reflect changes to the law 
made by the Pension Protection Act of 2006. The regulations will affect 
Type III supporting organizations and their supported organizations.
    Current Actions: This information collection is being updated with 
TD 9605. The paperwork burden previously approved by OMB is also being 
updated.
    Type of Review: Review of a currently approved collection.
    Affected Public: Not-for-profit institutions, State, Local or 
Tribal Governments.
    Estimated Number of Respondents: 11,994.
    Estimated Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 23,988.
    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 our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments. We invite comments on: (a) Whether the collection of 
information is necessary for the proper performance of the agency's 
functions, including whether the information has 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 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 the 
requested information.

    Approved: November 29, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26115 Filed 12-4-17; 8:45 am]
 BILLING CODE 4830-01-P