Proposed Collection: Comment Request for Regulation Project, 50459 [E7-17220]
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Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
Approved: August 17, 2007.
David C. Brown,
IRS Reports Clearance Officer.
[FR Doc. E7–17218 Filed 8–30–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–44–94]
Proposed Collection: Comment
Request for Regulation Project
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 an
existing final regulation, IA–44–94 (TD
8690), Deductibility, Substantiation, and
Disclosure of Certain Charitable
Contributions (§§ 1.170A–13(f) and
1.6115–1).
DATES: Written comments should be
received on or before October 30, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to David C. Brown, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
sroberts on PROD1PC70 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation,
and Disclosure of Certain Charitable
Contributions.
OMB Number: 1545–1464.
Regulation Project Number: IA–44–
94.
Abstract: This regulation provides
guidance regarding the allowance of
certain charitable contribution
deductions, the substantiation
requirements for charitable
contributions of $250 or more, and the
disclosure requirements for quid pro
quo contributions in excess of $75. The
VerDate Aug<31>2005
00:43 Aug 31, 2007
Jkt 211001
regulations affect donee organizations
described in Internal Revenue code
section 170(c) and individuals and
entities that make payments to these
organizations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
1,750,000.
Estimated Time per Respondent: 1
hour, 8 minutes.
Estimated Total Annual Burden
Hours: 1,975,000.
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.
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: August 16, 2007.
David C. Brown,
IRS Reports Clearance Officer.
[FR Doc. E7–17220 Filed 8–30–07; 8:45 am]
BILLING CODE 4830–01–P
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50459
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1040 and Schedules
A, B, C, C–EZ, D, D–1, E, EIC, F, H, J,
R, and SE, Form 1040A and Schedules
1, 2, and 3, and Form 1040EZ, and All
Attachments to These Forms
Internal Revenue Service (IRS),
Department of the Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 proposed
and continuing information collections,
as required by the Paperwork Reduction
Act of 1995 (PRA), Public Law 104–13
(44 U.S.C. 3506(c)(2)(A)). This notice
requests comments on all forms used by
individual taxpayers: Form 1040, U.S.
Individual Income Tax Return, and
Schedules A, B, C, C–EZ, D, D–1, E, EIC,
F, H, J, R, and SE; Form 1040A and
Schedules 1, 2, and 3; Form 1040EZ;
and all attachments to these forms (see
the Appendix to this notice).
DATES: Written comments should be
received on or before October 30, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to The OMB Unit,
SE:W:CAR:MP:T:T:SP, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Chief,
RAS:R:TSBR, NCA 7th Floor, Internal
Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
ChiefTSBR@irs.gov.
SUPPLEMENTARY INFORMATION:
PRA Approval of Forms Used by
Individual Taxpayers
Under the PRA, OMB assigns a
control number to each ‘‘collection of
information’’ that it reviews and
approves for use by an agency. The PRA
also requires agencies to estimate the
burden for each collection of
information. Accordingly, each OMB
Control Number has an associated
burden estimate. The burden estimates
for each control number are displayed
in (1) the PRA notices that accompany
collections of information, (2) Federal
Register notices such as this one, and
E:\FR\FM\31AUN1.SGM
31AUN1
]]>Agencies
[Federal Register Volume 72, Number 169 (Friday, August 31, 2007)]
[Notices]
[Page 50459]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-17220]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA-44-94]
Proposed Collection: Comment Request for Regulation Project
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 an
existing final regulation, IA-44-94 (TD 8690), Deductibility,
Substantiation, and Disclosure of Certain Charitable Contributions
(Sec. Sec. 1.170A-13(f) and 1.6115-1).
DATES: Written comments should be received on or before October 30,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments to David C. Brown, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Allan Hopkins, at (202)
622-6665, or at Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation, and Disclosure of Certain
Charitable Contributions.
OMB Number: 1545-1464.
Regulation Project Number: IA-44-94.
Abstract: This regulation provides guidance regarding the allowance
of certain charitable contribution deductions, the substantiation
requirements for charitable contributions of $250 or more, and the
disclosure requirements for quid pro quo contributions in excess of
$75. The regulations affect donee organizations described in Internal
Revenue code section 170(c) and individuals and entities that make
payments to these organizations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
Estimated Number of Respondents: 1,750,000.
Estimated Time per Respondent: 1 hour, 8 minutes.
Estimated Total Annual Burden Hours: 1,975,000.
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.
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: August 16, 2007.
David C. Brown,
IRS Reports Clearance Officer.
[FR Doc. E7-17220 Filed 8-30-07; 8:45 am]
BILLING CODE 4830-01-P
