Notice2026-11166
Agency Information Collection Activities; Comment Request on TD 9981, Requirements for Type I and Type III Supporting Organizations
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
June 4, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 107 (Thursday, June 4, 2026)</title>
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[Federal Register Volume 91, Number 107 (Thursday, June 4, 2026)]
[Notices]
[Pages 33896-33897]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-11166]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on TD
9981, Requirements for Type I and Type III Supporting Organizations
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before August 3, 2026
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#057577642b666a6868606b7176456c77762b626a73"><span class="__cf_email__" data-cfemail="0a7a786b24696567676f647e794a637879246d657c">[email protected]</span></a>. Include ``OMB Control No.
1545-2271'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Jason Schoonmaker,
(801) 620-6008.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of
[[Page 33897]]
information. This helps the IRS assess the impact and minimize the
burden of its information collection requirements. 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, and viewable on relevant websites. For this reason, please do
not include in your comments information of a confidential nature, such
as sensitive personal information. 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.
Title: Requirements for Type I and Type III Supporting
Organizations.
OMB Control Number: 1545-2271.
Regulation Project Number: TD 9981.
Abstract: Treasury Decision (TD) 9981 implemented final regulations
addressing the prohibition on certain contributions to Type I and Type
III supporting organizations, the requirements for qualifying as a Type
III supporting organization, and the criteria for qualifying as
functionally integrated by supporting a governmental organization.
These regulations are necessary to ensure that certain Type III
supporting organizations meet the public charity requirements under IRC
section 509(a)(3). Type III supporting organizations, which are the
respondents, are responsible for collecting the necessary information
from their supported organizations and providing it to the Internal
Revenue Service upon request.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit Institutions.
Estimated Number of Responses: 6,089.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 12,178.
Dated: June 1, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-11166 Filed 6-3-26; 8:45 am]
BILLING CODE 4831-GV-P
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