Proposed Collection; Comment Request for Notice 2006-109, 12263-12264 [E7-4700]
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rmajette on PROD1PC67 with NOTICES
Federal Register / Vol. 72, No. 50 / Thursday, March 15, 2007 / Notices
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
990–N, Electronic Notice (e-Postcard)
for Tax-Exempt Organizations Not
Required To File Form 990 or 990–EZ.
DATES: Written comments should be
received on or before May 14, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms and instructions
should be directed to Allan Hopkins,
(202) 622–6665, or at Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Electronic Notice (e-Postcard) for TaxExempt Organizations Not Required To
File Form 990 or 990–EZ.
OMB Number: 1545–XXXX.
Form Number: 990–N.
Abstract: Section 1223 of the Pension
Protection Act of 2006 (PPA ’06),
enacted on August 17, 2006, amended
Internal Revenue Code (Code) section
6033 by adding Code section 6033(i),
which requires certain tax-exempt
organizations to file an annual
electronic notice (Form 990–N) for tax
years beginning after December 31,
2006. These organizations are not
required to file Form 990 (or Form 990–
EZ) because their gross receipts are
normally $25,000 or less.
Current Actions: This is a new form.
Type of Review: New collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
520,000.
Estimated Time Per Respondent: 15
min.
Estimated Total Annual Burden
Hours: 130,000.
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.
VerDate Aug<31>2005
14:20 Mar 14, 2007
Jkt 211001
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: March 7, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–4699 Filed 3–14–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–109
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Notice
2006–109, Interim Guidance Regarding
Supporting Organizations and Donor
Advised Funds.
DATES: Written comments should be
received on or before May 14, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of notice should be directed to
PO 00000
Frm 00100
Fmt 4703
Sfmt 4703
12263
Allan Hopkins, at (202) 622–6665, or at
Internal Revenue Service, room 6516,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet, at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Interim Guidance Regarding Supporting
Organizations and Donor Advised
Funds.
OMB Number: 1545–2050.
Notice Number: Notice 2006–109.
Abstract: This notice provides private
foundation with options in collecting
information to assist in determining
whether grants to certain supporting
organizations are qualifying
distributions and are not taxable
expenditures. Collecting such
information will provide private
foundations with relief from the new
excise taxes imposed under amended
sections 4942 and 4945 of the Code. It
also provides relief from excise taxes
imposed under new section 4966 of the
Code. A sponsoring organization of
certain donor advised funds will not be
subject to the new taxes for distributions
from employer-sponsored disaster relief
funds or for distributions of certain
educational grants if the organization
collects and maintains the required
documentation. The Notice clarifies that
existing documentation requirements
for employer-sponsored relief programs
and educational grants apply to these
funds.
Current Actions: There are no changes
being made to the notice at this time.
This is a new notice
Type of Review: Approval of new
collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
65,000.
Estimated Average Time Per
Respondent: 9 hours, 25 minutes.
Estimated Total Annual Burden
Hours: 612,294.
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
E:\FR\FM\15MRN1.SGM
15MRN1
12264
Federal Register / Vol. 72, No. 50 / Thursday, March 15, 2007 / Notices
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: March 8, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–4700 Filed 3–14–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Request for Nominations to the
Electronic Tax Administration
Advisory Committee (ETAAC)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
rmajette on PROD1PC67 with NOTICES
SUMMARY: The Electronic Tax
Administration Advisory Committee
(ETAAC) was established to provide
continued input into the development
and implementation of the Internal
Revenue Service (IRS) strategy for
electronic tax administration. The
ETAAC provides an organized public
forum for discussion of electronic tax
administration issues in support of the
overriding goal that paperless filing
should be the preferred and most
convenient method of filing tax and
information returns. ETAAC members
convey the public’s perception of IRS
electronic tax administration activities,
offer constructive observations about
current or proposed policies, programs,
VerDate Aug<31>2005
14:20 Mar 14, 2007
Jkt 211001
and procedures, and suggest
improvements. This document seeks
nominations of individuals to be
considered for selection as Committee
members.
The Director, Electronic Tax
Administration (ETA) will assure that
the size and organizational
representation of the ETAAC obtains
balanced membership and includes
representatives from various groups
including: (1) Tax practitioners and
preparers, (2) transmitters of electronic
returns, (3) tax software developers, (4)
large and small business, (5) employers
and payroll service providers, (6)
individual taxpayers, (7) financial
industry (payers, payment options and
best practices), (8) system integrators
(technology providers), (9) academic
(marketing, sales or technical
perspectives), (10) trusts and estates,
(11) tax exempt organizations, and (12)
state and local governments. We are
soliciting nominations from professional
and public interest groups, IRS officials,
the Department of Treasury, and
Congress. Members serve a three-year
term on the ETAAC to allow a change
in membership. The change of members
on the Committee ensures that different
perspectives are represented. All travel
expenses within government guidelines
will be reimbursed. Potential candidates
must pass an IRS tax compliance check
and Federal Bureau of Investigation
(FBI) background investigation.
DATES: Applications and/or written
nominations must be received no later
than Monday, April 30, 2007.
ADDRESSES: Completed applications
and/or written nominations should be
submitted by using one of the following
methods:
• E-mail: Send to etaac@irs.gov
• Mail: Send to Internal Revenue
Service, Electronic Tax Administration,
SE:W:ETA:S:RM, 5000 Ellin Road (M/
Stop C4–470, Attn: Cassandra Daniels
(C4–226), Lanham, Maryland 20706.
• Fax: Send via facsimile to (202)
283–4829 (not a toll-free number).
Application packages can be obtained
by sending an e-mail to etaac@irs.gov or
calling (202) 283–2178 (not a toll-free
number).
PO 00000
Frm 00101
Fmt 4703
Sfmt 4703
FOR FURTHER INFORMATION CONTACT:
Cassandra Daniels, (202) 283–2178 or
send an e-mail to etaac@irs.gov.
The
ETAAC will provide continued input
into the development and
implementation of the Internal Revenue
Service (IRS) strategy for electronic tax
administration. The ETAAC members
will convey the public’s perception of
IRS electronic tax administration
activities, offer constructive
observations about current or proposed
policies, programs, and procedures, and
suggest improvements. The ETAAC will
also provide an annual report to
Congress on IRS progress in meeting the
Restructuring and Reform Act of 1998
goals for electronic filing of tax returns.
This activity is based on the authority
to administer the Internal Revenue laws
conferred upon the Secretary of the
Treasury by section 7802 of the Internal
Revenue Code and delegated to the
Commissioner of the Internal Revenue.
The ETAAC will research, analyze,
consider, and make recommendations
on a wide range of electronic tax
administration issues and will provide
input into the development of the
strategic plan for electronic tax
administration.
Nominations should describe and
document the proposed member’s
qualifications for membership to the
Committee. Equal opportunity practices
will be followed in all appointments to
the Committee. To ensure that the
recommendations of the Committee
have taken into account the needs of the
diverse groups served by the
Department, membership will include,
to the extent practicable, individuals,
with demonstrated ability to represent
minorities, women, and persons with
disabilities. The Secretary of Treasury
will review the recommended
candidates and make final selections.
SUPPLEMENTARY INFORMATION:
Dated: March 6, 2007.
Gregory Kay,
Director, Strategic Services Division.
[FR Doc. E7–4698 Filed 3–14–07; 8:45 am]
BILLING CODE 4830–01–P
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15MRN1
]]>Agencies
[Federal Register Volume 72, Number 50 (Thursday, March 15, 2007)]
[Notices]
[Pages 12263-12264]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-4700]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2006-109
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Notice 2006-109, Interim Guidance Regarding Supporting Organizations
and Donor Advised Funds.
DATES: Written comments should be received on or before May 14, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of notice should be directed to Allan Hopkins, at (202) 622-
6665, or at Internal Revenue Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Interim Guidance Regarding Supporting
Organizations and Donor Advised Funds.
OMB Number: 1545-2050.
Notice Number: Notice 2006-109.
Abstract: This notice provides private foundation with options in
collecting information to assist in determining whether grants to
certain supporting organizations are qualifying distributions and are
not taxable expenditures. Collecting such information will provide
private foundations with relief from the new excise taxes imposed under
amended sections 4942 and 4945 of the Code. It also provides relief
from excise taxes imposed under new section 4966 of the Code. A
sponsoring organization of certain donor advised funds will not be
subject to the new taxes for distributions from employer-sponsored
disaster relief funds or for distributions of certain educational
grants if the organization collects and maintains the required
documentation. The Notice clarifies that existing documentation
requirements for employer-sponsored relief programs and educational
grants apply to these funds.
Current Actions: There are no changes being made to the notice at
this time. This is a new notice
Type of Review: Approval of new collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 65,000.
Estimated Average Time Per Respondent: 9 hours, 25 minutes.
Estimated Total Annual Burden Hours: 612,294.
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
[[Page 12264]]
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: March 8, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-4700 Filed 3-14-07; 8:45 am]
BILLING CODE 4830-01-P
