[Federal Register Volume 84, Number 185 (Tuesday, September 24, 2019)]
[Notices]
[Pages 50102-50105]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-20640]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms: Exempt
Organization--990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH
E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J,
990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ
SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-
EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028,
1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-
G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-
X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899
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
proposed and continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA). This notice requests comments on
all forms used by tax-exempt organizations.
DATES: Written comments should be received on or before November 25,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie 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 Elaine Christophe, at Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Forms
Exempt Organization 990, 990-BL, 990-EZ, 990-N, 990-PF,
990-T, 990-W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F,
990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-
EZ SCH C, 990/990-EZ SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/
990-EZ SCH O, 990/990-EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive,
1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038,
8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328,
8330, 8453-E.O., 8453-X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-
T, 8899 related and all attachments to these forms (see the Appendix-A
to this notice). With this notice, the IRS is also announcing
significant changes to (1) the manner in which tax forms used by tax-
exempt organizations will be approved under the PRA and (2) its method
of estimating the paperwork burden imposed on all tax-exempt
organizations.
Related Internal Revenue Service and The Department of Treasury
Guidance
Pub 1075, EE-111-80 (TD 8019--Final) Public Inspection of Exempt
Organization Return
TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85)
Revenue Procedure 98-19, Exceptions to the notice and reporting
requirements of section 6033(e)(1) and the tax imposed by section
6033(e)(2)
REG-246256-96 (Final TD 8978) Excise Taxes on Excess Benefit
Transactions
T.D. 8861, Private Foundation Disclosure Rules
Notice 2006-109--Interim Guidance Regarding Supporting Organizations
and Donor Advised Funds
Disclosure by taxable party to the tax-exempt entity
Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev.
Proc. 2014-11) and Transitional Relief for Small Organizations (Notice
2011-43) under IRC Sec. 6033(j)
TD 8086--Election for $10 Million Limitation on Exempt Small Issues of
Industrial Development Bonds; Supplemental Capital Expenditure
Statements (LR-185-84 Final)
Arbitrage Restrictions and Guidance on Issue Price Definition for Tax
Exempt Bonds
TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General
Allocation and Accounting Regulations Under Section 141; Remedial
Actions for Tax-Exempt Bonds
FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds
REG-121475-03 (TD 9495-Final) Qualified Zone Academy Bonds: Obligations
of States and Political Subdivisions
Notice 2009-26, Build America Bonds and Direct Payment Subsidy
Implementation
Notice 2012-48: Tribal Economic Development Bonds
TD 7925 7952--Indian Tribal Governments Treated As States For Certain
Purposes
Revenue Procedure 97-15, Section 103--Remedial Payment Closing
Agreement Program
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity
TD 7852--Registration Requirements with Respect to Debt Obligations
(NPRM, LR-255-82)
Notice 2007-70--Charitable Contributions of Certain Motor Vehicles,
Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D)
TD 8124--Time and Manner of Making Certain Elections Under the Tax
Reform Act of 1986
Publication 1075 Tax Information Security Guidelines for Federal, State
and Local Agencies
Today, over 70 percent of all tax-exempt organization returns other
than Form 990-N and all Forms 990-N are prepared using software by the
taxpayer or with preparer assistance.
There are 56 forms used by tax-exempt organizations. These include
Forms 990, 990-PF, 990-N, and 990-T, and related schedules tax-exempt
organizations attach to their tax returns (see Appendix-A to this
notice). In
[[Page 50103]]
addition, there are numerous regulations, notices and Treasury
Decisions that are covered by the burden estimate provided in this
notice. (See Appendix B for a list).
Taxpayer Burden Estimates
Note: These estimates are preliminary. They will be revised to
incorporate a more comprehensive review of changes from legislative
and regulatory changes since 2018 in the 30-day notice.
Proposed PRA Submission to OMB
Title: Tax-Exempt Organization Tax Compliance Burden.
OMB Number: 1545-0047.
Form Numbers: Forms 990, 990-EZ, 990-PF, 990-N, 990-T and all
attachments to these forms and related forms (see the Appendix-A to
this notice).
Abstract: OMB number 1545-0047 reports the estimated burden
incurred by tax-exempt organizations to meet their tax-compliance-
related reporting requirements. The estimate is preliminary and
reflects only the change in burden related to technical adjustments
related to updating the number of affected taxpayers to reflect the
FY2020 forecast.
Affected Public: Tax-Exempt Organizations.
Estimated Number of Respondents: 1,548,500.
Total Estimated Time: 50.1 million hours.
Estimated Time per Respondent: 32.38 hours.
Total Estimated Out-of-Pocket Costs: $1.30 billion.
Estimated Out-of-Pocket Cost per Respondent: $841.
Total Estimated Monetized Burden: $3.61 billion.
Estimated Total Monetized Burden per Respondent: $2,331.
Note: Amounts below are for FY2020. Reported time and cost
burdens are national averages and do not necessarily reflect a
``typical'' case. Most taxpayers experience lower than average
burden, with taxpayer burden varying considerably by taxpayer type.
Detail may not add due to rounding.
[GRAPHIC] [TIFF OMITTED] TN24SE19.003
Note: The average burden for Forms 990, 990-PF, 990-N and 990-T
will be separately stated in the 30-day notice for this FRN when the
burden estimate is finalized.
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 will
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: September 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.
Appendix A
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No. Title Description
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990............................ ............................................. Return of Organization Exempt
From Income Tax.
990............................ BL........................................... Information and Initial Excise
Tax Return for Black Lung
Benefit Trusts and Certain
Related Persons.
990............................ EZ........................................... Short Form Return of
Organization Exempt From Income
Tax.
990............................ N............................................ Electronic Notice (e-Postcard)
for Tax-Exempt Organizations
Not Required to File Form 990
or Form 990EZ.
990............................ PF........................................... Return of Private Foundation or
Section 4947(a)(1) Trust
Treated as Private Foundation.
990............................ T............................................ Exempt Organization Business
Income Tax Return and Proxy
Tax.
990............................ W............................................ Estimated Tax on Unrelated
Business Taxable Income for Tax-
Exempt Organizations.
990............................ 990-EZ, 990-PF SCH B......................... Schedule of Contributors.
990............................ OR 990-EZ SCH A.............................. Public Charity Status and Public
Support.
990............................ OR 990-EZ SCH C.............................. Political Campaign and Lobbying
Activities.
990............................ OR 990-EZ SCH E.............................. Schools.
[[Page 50104]]
990............................ OR 990-EZ SCH G.............................. Supplemental Information
Regarding Fundraising or Gaming
Activities.
990............................ OR 990-EZ SCH L.............................. Transactions With Interested
Persons.
990............................ OR 990-EZ SCH N.............................. Liquidation, Termination,
Dissolution, or Significant
Disposition of Assets.
990............................ OR 990-EZ SCH O.............................. Supplemental Information to Form
990 or 990-EZ.
990............................ SCH D........................................ Supplemental Financial
Statements.
990............................ SCH F........................................ Statement of Activities Outside
the United States.
990............................ SCH H........................................ Hospitals.
990............................ SCH I........................................ Grants and Other Assistance to
Organizations, Governments, and
Individuals in the United
States.
990............................ SCH J........................................ Compensation Information.
990............................ SCH K........................................ Supplemental Information on Tax-
Exempt Bonds.
990............................ SCH M........................................ Noncash Contributions.
990............................ SCH R........................................ Related Organizations and
Unrelated Partnerships.
1023........................... ............................................. Application for Recognition of
Exemption Under Section
501(c)(3) of the Internal
Revenue Code.
1023........................... EZ........................................... Streamlined Application for
Recognition of Exemption Under
Section 501(c)(3) of the
Internal Revenue Code.
1023........................... I............................................ Application for Recognition of
Exemption Under Section
501(c)(3) of the Internal
Revenue Code.
1024........................... ............................................. Application for Recognition of
Exemption Under Section 501(a).
1024........................... A............................................ Application for Recognition of
Exemption Under Section
501(c)(4) of the Internal
Revenue Code.
1028........................... ............................................. Application for Recognition of
Exemption Under Section 521 of
the Internal Revenue Code.
1120........................... POL.......................................... U.S. Income Tax Return for
Certain Political
Organizations.
4720........................... ............................................. Return of Certain Excise Taxes
Under Chapters 41 and 42 of the
Internal Revenue Code.
5578........................... ............................................. Annual Certification of Racial
Nondiscrimination for a Private
School Exempt From Federal
Income Tax.
5884........................... C............................................ Work Opportunity Credit for
Qualified Tax-Exempt
Organizations Hiring Qualified
Veterans.
6069........................... ............................................. Return of Excise Tax on Excess
Contributions to Black Lung
Benefit Trust Under Section
4953 and Computation of Section
192 Deduction.
6497........................... ............................................. Information Return of Nontaxable
Energy Grants or Subsidized
Energy Financing.
8038........................... ............................................. Information Return for Tax-
Exempt Private Activity Bond
Issues.
8038........................... B............................................ Information Return for Build
America Bonds and Recovery Zone
Economic Development Bonds.
8038........................... CP........................................... Return for Credit Payments to
Issuers of Qualified Bonds.
8038........................... G............................................ Information Return for
Government Purpose Tax-Exempt
Bond Issues.
8038........................... GC........................................... Consolidated Information Return
for Small Tax-Exempt Government
Bond Issues.
8038........................... R............................................ Request for Recovery of
Overpayment Under Arbitrage
Rebate Provisions.
8038........................... T............................................ Arbitrage Rebate and Penalty in
Lieu of Arbitrage Rebate.
8038........................... TC........................................... Information Return for Tax
Credit and Specified Tax Credit
Bonds as the result of the new
Hire bill.
8282........................... ............................................. Donee Information Return.
8328........................... ............................................. Carry forward Election of Unused
Private Activity Bond Volume.
8330........................... ............................................. Issuer's Quarterly Information
Return for Mortgage Credit
Certificates (MCCs).
8453........................... EO........................................... Exempt Organization Declaration
and Signature for Electronic
Filing.
8453........................... X............................................ Political Organization
Declaration for Electronic
Filing of Notice of Section 527
Status.
8718........................... ............................................. User Fee for Exempt Organization
Determination Letter Request.
8868........................... ............................................. Application for Automatic
Extension of Time To File an
Exempt Organization Return.
8870........................... ............................................. Information Return for Transfers
Associated With Certain
Personal Benefit Contracts.
8871........................... ............................................. Political Organization Notice of
Section 527 Status.
8872........................... ............................................. Political Organization Report of
Contributions and Expenditures.
8879........................... EO........................................... IRS e-file Signature
Authorization for an Exempt
Organization.
8886........................... T............................................ Disclosure by Tax-Exempt Entity
Regarding Prohibited Tax
Shelter Transaction.
8899........................... ............................................. Notice of Income From Donated
Intellectual Property.
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Appendix B
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Title/description
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EE-111-80 (TD 8019--Final) Public Inspection of Exempt Organization
Return.
TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85).
Revenue Procedure 98-19, Exceptions to the notice and reporting
requirements of section 6033(e)(1) and the tax imposed by section
6033(e)(2).
REG-246256-96 (Final TD 8978) Excise Taxes on Excess Benefit
Transactions.
T.D. 8861, Private Foundation Disclosure Rules.
Notice 2006-109--Interim Guidance Regarding Supporting Organizations and
Donor Advised Funds.
Disclosure by taxable party to the tax-exempt entity.
Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev.
Proc. 2014-11) and Transitional Relief for Small Organizations (Notice
2011-43) under IRC Sec. 6033(j).
TD 8086--Election for $10 Million Limitation on Exempt Small Issues of
Industrial Development Bonds; Supplemental Capital Expenditure
Statements (LR-185-84 Final).
Arbitrage Restrictions and Guidance on Issue Price Definition for Tax
Exempt Bonds.
TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General
Allocation and Accounting Regulations Under Section 141; Remedial
Actions for Tax-Exempt Bonds.
FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds.
REG-121475-03 (TD 9495-Final) Qualified Zone Academy Bonds: Obligations
of States and Political Subdivisions.
[[Page 50105]]
Notice 2009-26, Build America Bonds and Direct Payment Subsidy
Implementation.
Notice 2012-48: Tribal Economic Development Bonds.
TD 7925--Indian Tribal Governments Treated As States For Certain
Purposes.
Revenue Procedure 97-15, Section 103--Remedial Payment Closing Agreement
Program.
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity.
TD 7852--Registration Requirements with Respect to Debt Obligations
(NPRM, LR-255-82).
Notice 2007-70--Charitable Contributions of Certain Motor Vehicles,
Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D).
TD 8124--Time and Manner of Making Certain Elections Under the Tax
Reform Act of 1986.
Publication 1075 Tax Information Security Guidelines for Federal, State
and Local Agencies.
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[FR Doc. 2019-20640 Filed 9-23-19; 8:45 a.m.]
BILLING CODE 4830-01-P