[Federal Register Volume 86, Number 30 (Wednesday, February 17, 2021)]
[Notices]
[Pages 9999-10000]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-03138]


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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 April 19, 2021 
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.
    Requests for additional information, or copies of the information 
collection and instructions, or copies of any comments received, 
contact Sara Covington, at (737) 800-6149, 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 final 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: There is no change in the paperwork burden 
previously approved by OMB. This collection is being submitted for 
renewal purposes only.
    Type of Review: Extension 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. All comments will become a matter 
of public record. Please do not include any confidential or 
inappropriate material in your comments.
    Comments are invited 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

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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: February 3, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-03138 Filed 2-16-21; 8:45 am]
BILLING CODE 4830-01-P