Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms

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Published

December 19, 2024

Issuing agencies

Treasury Department

Abstract

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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 forms used by tax-exempt organizations.

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<title>Federal Register, Volume 89 Issue 244 (Thursday, December 19, 2024)</title>
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[Federal Register Volume 89, Number 244 (Thursday, December 19, 2024)]
[Notices]
[Pages 103934-103935]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-30067]

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DEPARTMENT OF THE TREASURY

Proposed Collection; Requesting Comments on Tax-Exempt
Organization Forms

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the 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 forms
used by tax-exempt organizations.

DATES: Comments should be received on or before January 21, 2025 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 <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 Melody Braswell by emailing <a href="/cdn-cgi/l/email-protection#f3a3a1b2b3878196928086818add949c85"><span class="__cf_email__" data-cfemail="b3e3e1f2f3c7c1d6d2c0c6c1ca9dd4dcc5">[email&#160;protected]</span></a>, calling
(202) 622-1035, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

Title: U.S. Tax-Exempt Organization Return.
OMB Number: 1545-0047.
Form Numbers: Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 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,

[[Page 103935]]

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 have been additions and removals of forms included
in this approval package. This approval package is being submitted for
renewal purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Tax-Exempt Organizations.
Estimated Number of Respondents: 1,711,300.
Estimated Time per Respondent (Hours): 42 hours, 55 minutes.
Estimated Total Annual Time (Hours): 73,440,000.
Estimated Total Annual Monetized Time ($): 3,887,000,000.
Estimated Total Out-of-Pocket Costs ($): 1,963,400,000.
Estimated Total Monetized Burden ($): 5,850,400,000.

Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Monetized Time.

These are forms used by tax-exempt organizations. These include
Forms 990, 990-EZ, 990-N, 990-PF, 990-T, and related forms and
schedules tax-exempt organizations attach to their returns. In
addition, there are numerous Treasury Decisions and guidance documents
that are covered by the burden estimate provided in this Notice. See
Appendix B for a list.

Tax 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.

Burden Total Estimates for the Form 990 Series of Returns and Associated Forms, Schedules, and Regulations
[Fiscal year 2025]
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Program change
Program change due to Program change
Fiscal year 2024 due to technical legislative due to agency Fiscal year 2025
adjustment adjustment adjustment
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Number of Taxpayers........................................... 1,698,500 12,800 .............. .............. 1,711,300
Burden in Hours............................................... 75,490,000 (2,050,000) .............. .............. 73,440,000
Burden in Monetized Hours..................................... $3,903,500,000 ($16,500,000) .............. .............. $3,887,000,000
Out-of-Pocket Costs........................................... $1,978,500,000 ($15,100,000) .............. .............. $1,963,400,000
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Total Monetized Burden *.................................. $5,882,000,000 ($31,600,000) .............. .............. $5,850,400,000
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Source: IRS:RAAS:KDA:BRDN (12-10-24).
Total Monetized Burden = Burden in Monetized Hours + Out-of-Pocket Costs.
Note: 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. Detail may not add due to rounding.

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

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-30067 Filed 12-18-24; 8:45 am]
BILLING CODE 4830-01-P

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