[Federal Register Volume 85, Number 205 (Thursday, October 22, 2020)]
[Notices]
[Page 67422]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-23383]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8976

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 Form 8976, Notice of Intent to Operate Under 
Section 501(c)(4).

DATES: Written comments should be received on or before December 21, 
2020 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for copies of the form and 
instructions should be directed to LaNita Van Dyke, at (202) 317-6009, 
at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Notice of Intent to Operate Under Section 501(c)(4).
    OMB Number: 1545-2268.
    Form Number: 8976.
    Abstract: The Protecting Americans from Tax Hikes Act of 2015 (the 
PATH Act) section 506 to the Internal Revenue Code (Code) requires an 
organization described in section 501(c)(4), no later than 60 days 
after the organization is established, to notify the Secretary that it 
is operating as a section 501(c)(4) organization (the notification). 
Section 506(b) provides that the notification must include: (1) The 
name, address, and taxpayer identification number of the organization; 
(2) the date on which, and the State under the laws of which, the 
organization was organized; and (3)a statement of the purpose of the 
organization.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a previously approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 2,500.
    Estimated Time per Respondent: 45 minutes.
    Estimated Total Annual Burden Hours: 1,875.
    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: October 18, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020-23383 Filed 10-21-20; 8:45 am]
BILLING CODE 4830-01-P