[Federal Register Volume 87, Number 245 (Thursday, December 22, 2022)]
[Notices]
[Pages 78766-78767]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-27886]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; U.S. Tax-Exempt Income Tax Returns

AGENCY: Departmental Offices, Department of the Treasury.

ACTION: Notice of information collection; request for comment.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection request to the

[[Page 78767]]

Office of Management and Budget (OMB) for review and clearance in 
accordance with the Paperwork Reduction Act of 1995, on or after the 
date of publication of this notice. The public is invited to submit 
comments on this request.

DATES: Comments should be received on or before January 23, 2023 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: U.S. Tax-Exempt Income Tax Returns.
    OMB Control Number: 1545-0047.
    Type of Review: Revision of a currently approved collection.
    Description: These forms and schedules are used to determine that 
tax-exempt organizations fulfill the operating conditions within the 
limitations of their tax exemption. The data is also used for general 
statistical purposes.
    Current Actions: There have been changes in IRS guidance documents 
related to various forms approved under this approval package during 
the past year. There have been additions of forms included in this 
approval package. Based on updated survey data and actual population 
counts, there is an overall estimated increase of 14,500,000 hours of 
burden and $22,600,000 in out-of-pocket costs on respondents. This 
adjustment in estimates is driven by both an increase in the number 
filers as well as expected and observed inflation.
    Form: Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 1023, 
1023-EZ, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 5884-D, 
6069, 6497, 7203, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-
T, 8038-TC, 8282, 8328, 8330, 8453-TE., 8453-X, 8718, 8868, 8870, 8871, 
8872, 8879-TE, 8886-T, 8899 and all other related forms, schedules, and 
attachments.
    Affected Public: Not-for-profit Organizations.
    Estimated Number of Respondents: 1,684,700.
    Frequency of Response: Varies by form: annually, once or on 
occasion.
    Estimated Total Number of Annual Responses: 1,684,700.
    Estimated Time per Response: 43 hours, 10 minutes.
    Estimated Total Annual Burden Hours: 72,720,000.

                  Table 1--Fiscal Year 2023 Form 990 Series Taxpayer Compliance Cost Estimates
----------------------------------------------------------------------------------------------------------------
                                                                Type of return
                             -----------------------------------------------------------------------------------
                                  Form 990        Form 990-EZ     Form 990-PF      Form 990-T       Form 990-N
----------------------------------------------------------------------------------------------------------------
Projections of the Number of           333,400         245,200         122,700           239,600         743,800
 Returns to be Filed with
 IRS........................
Estimates Average Total Time               107              64              53                46               5
 (Hours)....................
Estimated Average Total Out-            $2,600            $500          $1,900            $2,100             $20
 of-Pocket Costs............
Estimated Average Total                 $8,700          $1,400          $4,100            $5,600             $90
 Monetized Burden...........
                             -----------------------------------------------------------------------------------
    Estimates Total Time            35,780,000      15,770,000       6,510,000        10,940,000       3,720,000
     (Hours)................
    Estimated Total Out-of-       $867,200,000    $118,600,000    $237,200,000      $512,700,000     $13,800,000
     Pocket Costs...........
    Estimated Total             $2,916,100,000    $335,200,000    $501,300,000    $1,346,200,000     $64,800,000
     Monetized Burden.......
----------------------------------------------------------------------------------------------------------------
Source: IRS:RAAS:KDA:TBL (Dec 2022).


                      FY2023 Taxpayer Burden Form 990/990EZ/990PF by Total Positive Income
----------------------------------------------------------------------------------------------------------------
                                                                                                      Average
                     Total positive income                        Average time   Average out-of-     monetized
                                                                      (hrs)        pocket costs       burden
----------------------------------------------------------------------------------------------------------------
1. <10k........................................................              42             $331            $744
2. 10k to 50k..................................................              70              578           1,418
3. 50k to 100l.................................................              81              721           1,922
4. 100k to 1mil................................................              91            1,507           4,264
5. >1mil.......................................................             109            3,886          13,308
----------------------------------------------------------------------------------------------------------------
Source: IRS:RAAS:KDA:TBL (Dec 2022).

    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2022-27886 Filed 12-21-22; 8:45 am]
BILLING CODE 4830-01-P