Notice2021-27745
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service Exempt Organization Forms: 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and Related Attachments
Primary source
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Published
December 22, 2021
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the 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 these requests.
Full Text
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<title>Federal Register, Volume 86 Issue 243 (Wednesday, December 22, 2021)</title>
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[Federal Register Volume 86, Number 243 (Wednesday, December 22, 2021)]
[Notices]
[Pages 72683-72686]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-27745]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Internal Revenue Service Exempt Organization
Forms: 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E, 990
SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH
K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G,
990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF
SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL,
4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC,
8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718,
8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and Related Attachments
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the 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 these requests.
DATES: Comments should be received on or before January 21, 2022.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. 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 Molly Stasko by emailing <a href="/cdn-cgi/l/email-protection#83d3d1c2c3f7f1e6e2f0f6f1faade4ecf5"><span class="__cf_email__" data-cfemail="1a4a485b5a6e687f7b696f6863347d756c">[email protected]</span></a>, calling (202)
622-8922, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION: Approximately 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 created to tax deductions or credits, or
psychological costs.
PRA Submission to OMB
Title: U.S. Tax-Exempt Income Tax Return.
OMB Control 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.
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.
Type of Review: Revision of currently approved collection.
Affected Public: Tax-Exempt Organizations.
Estimated Number of Respondents: 1,740,100.
Total Estimated Time: 58,220,000 hours.
Total Estimated Out-of-Pocket Costs: $1,726,900,000.
Total Estimated Monetized Burden: $4,811,900,000.
Note: Amounts below are estimates for FY 2022. 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 2022 ICB Estimates for Form 990 Series of Returns and Related Forms and Schedules
----------------------------------------------------------------------------------------------------------------
FY 21 FY 22
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers.................................... 1,599,000 141,100 1,740,100
Burden in Hours........................................ 52,470,000 5,750,000 58,220,000
Burden in Dollars...................................... $1,473,100,000 $253,800,000 $1,726,900,000
Monetized Total Burden................................. $4,084,100,000 $727,800,000 $4,811,900,000
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Note: FY22 is most recent approved burden estimates for OMB Control Number 1545-0047.
Fiscal Year 2022 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 330,400 260,200 131,800 263,400 754,300
[[Page 72684]]
Estimated Average Total Time (Hours)..................... 85 45 47 40 2
Estimated Average Total Out-of-Pocket Costs.............. $2,700 $600 $2,100 $1,500 $10
Estimated Average Total Monetized Burden................. $8,200 $1,300 $4,000 $4,600 $30
Estimated Total Time (Hours)............................. 28,000,000 11,760,000 6,140,000 10,660,000 1,660,000
Estimated Total Out-of-Pocket Costs...................... $903,100,000 $147,500,000 $272,000,000 $397,200,000 $7,100,000
Estimated Total Monetized Burden......................... $2,719,300,000 $331,900,000 $529,800,000 $1,204,800,000 $26,100,000
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Note: Amounts above are for FY2022. 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.
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 will 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.
(Authority: 44 U.S.C. 3501 et seq.)
Dated: December 17, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
Appendix A
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Number Title Description
------------------------------------------------------------------------
990........................... ................. Return of
Organization Exempt
From Income Tax.
990........................... BL............... Information and
Initial Excise Tax
Return for Black
Lung Benefit Trusts
and Certain Related
Persons.
990........................... EZ............... Short Form Return of
Organization Exempt
From Income Tax.
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 SCH A.......... Unrelated Business
Taxable Income From
an Unrelated Trade
or Business.
990........................... T SCH M.......... UBTI Calculation Form
Unrelated Trade or
Business.
990........................... W................ Estimated Tax on
Unrelated Business
Taxable Income for
Tax-Exempt
Organizations.
990, 990-EZ, 990-PF........... SCH B............ Schedule of
Contributors.
990 OR 990-EZ................. SCH A............ Public Charity Status
and Public Support.
990 OR 990-EZ................. SCH C............ Political Campaign
and Lobbying
Activities.
990 OR 990-EZ................. SCH E............ Schools.
990 OR 990-EZ................. SCH G............ Supplemental
Information
Regarding
Fundraising or
Gaming Activities.
990 OR 990-EZ................. SCH L............ Transactions With
Interested Persons.
990 OR 990-EZ................. SCH N............ Liquidation,
Termination,
Dissolution, or
Significant
Disposition of
Assets.
990 OR 990-EZ................. SCH O............ Supplemental
Information to Form
990 or 990-EZ.
990........................... SCH D............ Supplemental
Financial
Statements.
990........................... SCH F............ Statement of
Activities Outside
the United States.
990........................... SCH H............ Hospitals.
990........................... SCH I............ Grants and Other
Assistance to
Organizations,
Governments, and
Individuals in the
United States.
990........................... SCH J............ Compensation
Information.
990........................... SCH K............ Supplemental
Information on Tax-
Exempt Bonds.
990........................... SCH M............ Noncash
Contributions.
990........................... SCH R............ Related Organizations
and Unrelated
Partnerships.
1023.......................... ................. Application for
Recognition of
Exemption Under
Section 501(c)(3) of
the Internal Revenue
Code.
1023.......................... EZ............... Streamlined
Application for
Recognition of
Exemption Under
Section 501(c)(3) of
the Internal Revenue
Code.
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 Revenue
Code.
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 Under
Chapters 41 and 42
of the Internal
Revenue Code.
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.
5884.......................... D................ Employee Retention
Credit for Certain
Tax-Exempt
Organizations
Affected by
Qualified Disasters.
[[Page 72685]]
6069.......................... ................. Return of Excise Tax
on Excess
Contributions to
Black Lung Benefit
Trust Under Section
4953 and Computation
of Section 192
Deduction.
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 Economic
Development Bonds.
8038.......................... CP............... Return for Credit
Payments to Issuers
of Qualified Bonds.
8038.......................... CP Schedule A.... Specified Tax Credit
Bonds Interest Limit
Computation.
8038.......................... G................ Information Return
for Government
Purpose Tax-Exempt
Bond Issues.
8038.......................... GC............... Consolidated
Information Return
for Small Tax-Exempt
Government Bond
Issues.
8038.......................... R................ Request for Recovery
of Overpayment Under
Arbitrage Rebate
Provisions.
8038.......................... T................ Arbitrage Rebate and
Penalty in Lieu of
Arbitrage Rebate.
8038.......................... TC............... Information Return
for Tax Credit and
Specified Tax Credit
Bonds as the result
of the new Hire
bill..
8282.......................... ................. Donee Information
Return.
8328.......................... ................. Carry forward
Election of Unused
Private Activity
Bond Volume.
8330.......................... ................. Issuer's Quarterly
Information Return
for Mortgage Credit
Certificates (MCCs).
8453.......................... EO............... Exempt Organization
Declaration and
Signature for
Electronic Filing.
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.
8879.......................... EO............... IRS e-file Signature
Authorization for an
Exempt Organization.
8879.......................... TE............... IRS e-file Signature
Authorization for a
Tax Exempt Entity.
8886.......................... T................ Disclosure by Tax-
Exempt Entity
Regarding Prohibited
Tax Shelter
Transaction.
8899.......................... ................. Notice of Income From
Donated Intellectual
Property.
8976.......................... ................. Notice of Intent to
Operate Under
Section 501(c)(4).
------------------------------------------------------------------------
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
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
T.D. 8619 (Final) (EE-43-92l) Direct Rollovers and 20-percent
Withholding Upon Eligible Rollover Distributions from Qualified
Plans
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity
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
[[Page 72686]]
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
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. 2021-27745 Filed 12-21-21; 8:45 am]
BILLING CODE 4810-25-P
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