[Federal Register Volume 84, Number 191 (Wednesday, October 2, 2019)]
[Notices]
[Pages 52592-52593]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21433]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 8282 and 8283

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Form 8282, Donee 
Information Return (Sale, Exchange, or Other Disposition of Donated 
Property) and Form 8283, Noncash Charitable Contributions.

DATES: Written comments should be received on or before December 2, 
2019 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms and instructions should be directed to Martha R. 
Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Donee Information Return (Sale, Exchange, or Other 
Disposition of Donated Property) (Form 8282) and Noncash Charitable 
Contributions (Form 8283).
    OMB Number: 1545-0908.
    Form Numbers: Form 8282 and 8283.
    Abstract: Internal Revenue Code section 170(a)(1) and regulation 
section 1.170A-13(c) require donors of property valued over $5,000 to 
file certain information with their tax return in order to receive the 
charitable contribution deduction. Form 8283 is used to report the 
required information. Code section 6050L requires donee organizations 
to file an information return with the IRS if they dispose of the 
property received within two years. Form 8282 is used for this purpose.
    Current Actions: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or household and Business or other 
for-profit organizations.

Form 8282

    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 9 hours, 24 minutes.
    Estimated Total Annual Burden Hours: 9,400.

Form 8283

    Estimated Number of Respondents: 3,144,666.
    Estimated Time per Respondent: 29 minutes.
    Estimated Total Annual Burden Hours: 7,805,692.
    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

[[Page 52593]]

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: September 11, 2019,
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019-21433 Filed 10-1-19; 8:45 am]
 BILLING CODE 4830-01-P