Notice2021-21379
Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 1, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning all forms used by tax-exempt organizations. See Appendix A for a list of forms, schedules, and related attachments.
Full Text
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<title>Federal Register, Volume 86 Issue 188 (Friday, October 1, 2021)</title>
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[Federal Register Volume 86, Number 188 (Friday, October 1, 2021)]
[Notices]
[Pages 54508-54511]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-21379]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Tax-Exempt
Organization Forms
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/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning all forms used by tax-exempt organizations. See Appendix A
for a list of forms, schedules, and related attachments.
DATES: Written comments should be received on or before November 30,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
You must reference the information collection's title, form number,
reporting or record-keeping requirement number, and OMB number in your
comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Jon Callahan,
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at <a href="/cdn-cgi/l/email-protection#f8929796d68ad69b99949499909996b8918a8bd69f978e"><span class="__cf_email__" data-cfemail="cca6a3a2e2bee2afada0a0ada4ada28ca5bebfe2aba3ba">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: Today, 73 percent of all tax-exempt
organization returns are prepared using software by the taxpayer or
with preparer assistance. Section 3101 of the Taxpayer First Act,
Public Law 116-25, requires all tax-exempt organizations to
electronically file statements or returns in the Form 990 series or
Form 8872.
These are forms used by tax-exempt organizations. These include
Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, and related
forms and schedules tax-exempt organizations attach to their tax
returns (see Appendix-A to this notice). In 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 Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Income Tax Return.
OMB Number: 1545-0047.
Form Numbers: 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. (see Appendix-A to this notice).
Abstract: 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 regulatory guidance
related to various forms approved under this approval package during
the past year. There has been additions and removals of forms included
in this approval package. It is anticipated that these changes will
have an impact on the overall burden and cost estimates requested for
this approval package, however these estimates were not finalized at
the time of release of this notice. These estimated figures are
expected to be available by the release of the 30-comment notice from
Treasury. This approval package is being submitted for renewal purposes
only.
Type of Review: Revision of a currently approved collection.
Affected Public: Tax-Exempt Organizations.
Estimated Number of Responses: 1,599,000.
Total Estimated Time: 52.47 million hours.
Estimated Time per Respondent: 32.8 hours.
[[Page 54509]]
Total Estimated Out-of-Pocket Costs: $1.47 billion.
Estimated Out-of-Pocket Cost per Respondent: $921.
Total Estimated Monetized Burden (Labor Costs): $4.08 billion.
Estimated Total Monetized Burden (Labor Costs) per Respondent:
$2,554.
Note: Amounts below are estimates for FY 2021. 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. Totals may not add due to rounding.
Fiscal Year 2021 ICB Estimates for Form 990 Series of Returns and Related Forms and Schedules
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Program change
FY 20 due to agency FY 21
discretion
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Number of Taxpayers.................................... 1,606,200 (7,200) 1,599,000
Burden in Hours........................................ 52,450,000 20,000 52,470,000
Out-of-Pocket Costs.................................... $1,496,500,000 ($23,400,000) $1,473,100,000
Monetized Total Burden (Labor Costs)................... $4,168,800,000 ($84,700,000) $4,084,100,000
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Note: FY: 21 is most recent approved burden estimates for OMB
number 1545-0047.
Fiscal Year 2021 Form 990 Series Tax Compliance Cost Estimates
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Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
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Projections of the Number of Returns to be Filed with IRS 321,100 253,200 120,200 165,500 742,000
Estimated Average Time per Response (Hours).............. 85 45 47 40 2
Estimated Average Out-of-Pocket Costs per Response....... $2,600 $500 $2,000 $1,500 $10
Estimated Average Monetized Burden (Labor Costs) per $8,000 $1,200 $3,900 $4,400 $30
Response................................................
Estimated Total Time (Hours) for all Filers.............. 27,220,000 11,450,000 5,600,000 6,570,000 1,630,000
Estimated Total Out-of-Pocket Costs for all Filers....... $849,800,000 $139,000,000 $240,200,000 $237,300,000 $6,800,000
Estimated Total Monetized Burden......................... $2,559,000,000 $312,700,000 $467,800,000 $719,800,000 $24,900,000
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Note: Amounts above are for FY 2021. Reported time and cost
burdens are national averages and don't 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.
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: September 28, 2021.
Jon R. Callahan,
Tax Analyst.
Appendix-A
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Form No. Title
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1023................................................... Application for Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code.
1023-EZ................................................ Streamlined Application for Recognition of Exemption.
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.
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 on Charities and Other
Persons Under Chapter 41 and 42 of the IRC.
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.
[[Page 54510]]
5884-D................................................. Employee Retention Credit for Certain Tax-Exempt
Organizations Affected by Qualified Disasters.
6069................................................... Return of Excise Tax on Excessive Contributions of
Black Lung Benefit Trust.
6497................................................... Information Return of Nontaxable Energy Grants or
Subsidized Energy Financing.
7203................................................... S Corporation Shareholder Stock and Debt Basis
Limitations.
8038................................................... Information Return for Tax-Exempt Private Activity Bond
Issues.
8038-B................................................. Information Return for Build America Bonds and Recovery
Zone.
8038-CP................................................ Return for Credit Payments to Issuers of Qualified
Bonds.
8038-CP Schedule A..................................... Specified Tax Credit Bonds Interest Limit Computation.
8038-G................................................. Return for Credit Payments to Issuers of Qualified
Bonds.
8038-GC................................................ Information Return for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment Sales.
8038-R................................................. Request for Recovery of Overpayments Under Arbitrage
Rebate Provisions.
8038-T................................................. Arbitrage Rebate, Yield Reduction and Penalty in Lieu
of Arbitrage Rebate.
8038-TC................................................ Information Return for Tax Credit Bonds and Specified
Tax Credit Bonds.
8282................................................... Donee Information Return.
8328................................................... Carryforward Election of Unused Private Activity Bond
Volume Cap.
8330................................................... Issuer's Quarterly Information Return for Mortgage
Credit Certificates (MCCs).
8453-TE................................................ Tax Exempt Entity 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.
8976................................................... Notice of Intent to Operate Under Section 501(c)(4).
8879-TE................................................ IRS e-file Signature Authorization for a Tax Exempt
Entity.
8886................................................... Reportable Transaction Disclosure Statement.
8886-T................................................. Disclosure by Tax-Exempt Entity Regarding Prohibited
Tax Shelter Transaction.
8899................................................... Notice of Income From Donated Intellectual Property.
990.................................................... Return of Organization Exempt From Income Tax Under
Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except black lung benefit trust or
private foundation).
990 & 990-EZ Schedule A................................ Public Charity Status and Public Support.
990 & 990-EZ Schedule C................................ Political Campaign and Lobbying Activities.
990 & 990-EZ Schedule E................................ Schools.
990 & 990-EZ Schedule G................................ Supplemental Information Regarding Fundraising or
Gaming Activities.
990 & 990-EZ Schedule L................................ Transactions With Interested Persons.
990 & 990-EZ Schedule N................................ Liquidation, Termination, Dissolution, or Significant
Disposition of Assets.
990 & 990-EZ Schedule O................................ Supplemental Information to Form 990 or 990-EZ.
990 Schedule D......................................... Supplemental Financial Statements.
990 Schedule F......................................... Statement of Activities Outside the United States.
990 Schedule H......................................... Hospitals.
990 Schedule I......................................... Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States.
990 Schedule J......................................... Compensation Information.
990 Schedule K......................................... Transactions With Interested Persons.
990 Schedule M......................................... Noncash Contributions.
990 Schedule R......................................... Related Organizations and Unrelated Partnerships.
990, 990-EZ, 990-PF Schedule B......................... Schedule of Contributors.
990-EZ................................................. Short Form Return of Organization Exempt From Income
Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
990-N.................................................. Form 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-T Schedule A....................................... Unrelated Business Taxable Income From an Unrelated
Trade or Business.
990-W.................................................. Estimated Tax on Unrelated Business Taxable Income for
Tax-Exempt Organizations.
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Appendix-B
Title/Description
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
[[Page 54511]]
Revenue Procedure 97-15, Section 103--Remedial Payment Closing
Agreement Program
EE-12-78 Non-Bank Trustees
TD 9099--Disclosure of Relative Values of Optional Forms of Benefit
EE-147-87 (Final) Qualified Separate Lines of Business
TD 8619 (Final) (EE-43-92l) Direct Rollovers and 20-Percent
Withholding Upon Eligible Rollover Distributions from Qualified
Plans
PS-100-88(TD8540) (Final) Valuation Tables
Revenue Procedure 2017-4
TD 8769 (Final)--(REG-107644-97) Permitted Elimination of Pre-
retirement Optional Forms of Benefit
Notice 97-45, Highly Compensated Employee Definition
Compensation Deferred Under Eligible Deferred Compensation Plans (TD
9075)
TD 8816 (Final) Roth IRAs
REG-108639-99 (Final) Retirement Plans; Cash or Deferred
Arrangements Under Section 401(k) and Matching Contributions or
Employee Contributions Under Section 401(m); TD 9169
Revenue Ruling 2000-35 Automatic Enrollment in Section 403(b) Plans
Notice 2002-27--IRA Required Minimum Distribution Reporting
TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG-
157302-02)
REG-146459-05--TD 9324 (Final) Designated Roth Contributions Under
Section 402A
TD 9467 (REG-139236-07) and Notice 2014-53
TD 9641--Suspension or Reduction of Safe Harbor Contributions (REG-
115699-09)
Waiver of 60-Day Rollover Requirement
TD 7898--Employers Qualified Educational Assistance Programs
TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of
Fringe Benefits and Exclusions From Gross Income for Certain Fringe
Benefits; IA-140-86 (Temporary) Fringe Benefits
TD 8073 (Temporary Regulations)--Effective Dates and Other Issues
Arising Under the Employee Benefit Provisions of the Tax Reform Act
of 1984.
REG-209484-87 (TD 8814 final) Federal Insurance Contributions Act
(FICA) Taxation of Amounts Under Employee Benefit Plans
REG-164754-01 (FINAL) Split-Dollar Life Insurance Arrangements
T.D. 9088, Compensatory Stock Options Under Section 482
T.D. 9083--Golden Parachute Payments
Revenue Procedure 2014-55, Election Procedures and Information
Reporting with Respect to Interests in Certain Canadian Retirement
Plans
Substitute Mortality Tables for Single Employer Defined Benefit
Plans
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity
REG-113572-99 (TD 8933) Qualified Transportation Fringe Benefits
Revenue Procedure 2016-1, Rulings and determination letters--26 CFR
601-.201
26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 Additional
Records under FICA; 26 CFR 31.6001-3, Additional records under
Railroad Retirement Tax Act; 26 CFR 31.6001-5 Additional records
IA-44-94 (Final) Deductibility, Substantiation, and Disclosure of
Certain Charitable Contributions
Notice 2005-41, Guidance Regarding Qualified Intellectual Property
Contributions
De Minimis Error Safe Harbor to the I.R.C. Sec. Sec. 6721 and 6722
Penalties
Substantiation of Charitable Contributions--TD 8002
Qualified Conservation Contributions
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
EE-14-81 (NPRM) Deductions and Reductions in Earnings and Profits
(or Accumulated Profits) With Respect to Certain Foreign Deferred
Compensation Plans Maintained by Certain Foreign Corporations or
TD 9724--Summary of Benefits and Coverage Disclosures
TD 7845--Inspection of Applications for Tax Exemption and
Applications for Determination Letters for Pension and Other Plans
(Final)
REG-130477-00; REG-130481-00 (TD 8987--Final), Required
Distributions From Retirement Plans
EE-175-86 (Final) Certain Cash or Deferred Arrangements and Employee
and Matching Contributions under Employee Plans: REG-108639-99
(NPRM) Retirement Plans; Cash or Deferred Arrangements
Change in Minimum Funding Method (Rev. Proc. 2000-41)
REG-109481-99 (TD 9076--Final) Special Rules Under Section 417(a)(7)
for Written Explanations Provided by Qualified Retirement Plans
After Annuity Starting Dates
TD 9472 (Final)--Notice Requirements for Certain Pension Plan
Amendments Significantly Reducing the Rate of Future Benefit Accrual
T.D. 9079--Ten or More Employer Plan Compliance Information
Waivers of Minimum Funding Standards--Revenue Procedure 2004-15
Election of Alternative Deficit Reduction Contribution and Plan
Amendments
Revenue Procedure 2010-52, Extension of the Amortization Period for
Plan Sponsor of a Multiemployer Pension Plan
Designated Roth Contributions to Cash or Deferred Arrangements Under
Section 401(k)
Notice 2005-40, Election to Defer Net Experience Loss in a
Multiemployer Plan
Notice 2006-107--Diversification Requirements for Qualified Defined
Contribution Plans
Holding Publicly Traded Employer Securities
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity
Contracts--TD 9340 (Final)
TD 9447 (Final) Automatic Contribution Arrangements.
NOT-2009-31--Election and Notice Procedures for Multiemployer Plans
under Sections 204 and 205 of WRERA
Relief and Guidance on Corrections of Certain Failures of a
Nonqualified Deferred Compensation Plan to Comply with Sec. 409A(a)
Suspension of Benefits Under the Multiemployer Pension Reform Act of
2014; Administration of Multiemployer Plan Participant Vote
REG-209823-96 (TD 8791)--Guidance Regarding Charitable Remainder
Trusts and Special Valuation Rules for Transfer of Interests in
Trusts
[FR Doc. 2021-21379 Filed 9-30-21; 8:45 am]
BILLING CODE 4830-01-P
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