Notice2025-01572
Proposed Collection; Comment Request for Information Collection Tools Relating to the Request for a Copy of Exempt or Political Organization IRS Form, Application, or Letter
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
January 23, 2025
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to the request for a copy of exempt or political organization IRS form, application, or letter.
Full Text
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<title>Federal Register, Volume 90 Issue 14 (Thursday, January 23, 2025)</title>
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[Federal Register Volume 90, Number 14 (Thursday, January 23, 2025)]
[Notices]
[Page 8101]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-01572]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Information Collection
Tools Relating to the Request for a Copy of Exempt or Political
Organization IRS Form, Application, or Letter
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. The IRS is soliciting comments concerning
information collection requirements related to the request for a copy
of exempt or political organization IRS form, application, or letter.
DATES: Written comments should be received on or before March 24, 2025
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#a3d3d1c28dc0cccecec6cdd7d0e3cad1d08dc4ccd5"><span class="__cf_email__" data-cfemail="304042511e535f5d5d555e4443705942431e575f46">[email protected]</span></a>. Include OMB control number
1545-0495 or Request for a Copy of Exempt or Political Organization IRS
Form, Application, or Letter, in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form(s) should be directed to Kerry Dennis at (202) 317-
5751, or 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#7a311f0808035436543e1f141413093a130809541d150c"><span class="__cf_email__" data-cfemail="9bd0fee9e9e2b5d7b5dffef5f5f2e8dbf2e9e8b5fcf4ed">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Request for a Copy of Exempt or Political Organization IRS
Form, Application, or Letter.
OMB Number: 1545-0495.
Form Number(s): 4506-A and 4506-B.
Abstract: Internal Revenue Code section 6104 states that if an
organization described in section 501(c) or (d) is exempt from taxation
under section 501(a) for any taxable year, the application for
exemption is open for public inspection. This includes all supporting
statements, any letter or other documents issued by the IRS concerning
the application, and certain annual returns of the organization. Form
4506-A, Request for Public Inspection or Copy of Exempt or Political
Organization IRS Form and Form 4506-B, Request for a Copy of Exempt
Organization IRS Application or Letter, is used to request public
inspection or a copy of these forms.
Current Actions: There are no changes to the forms, however, the
agency has updated the estimated number of respondents based on the
most recent filing data. The agency estimates 8,000 more respondents
for a total of 27,000 respondents, increasing overall burden by 6,790
(19,400 hours to 26,190 hours). However, the estimated time per
response remains the same at 58 minutes as there have been no changes
to the forms.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and businesses or other
for-profit organizations, not-for-profit, institutions, farms, and
Federal, state, local or tribal governments.
Estimated Number of Respondents: 27,000.
Estimated Time per Response: 58 minutes.
Estimated Total Annual Burden Hours: 26,190 hours.
The following paragraph applies to all 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 if 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: January 16, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025-01572 Filed 1-22-25; 8:45 am]
BILLING CODE 4830-01-P
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