Proposed Collection; Comment Request for Form 990 and Schedules A and B, 10022-10023 [2010-4466]
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10022
Federal Register / Vol. 75, No. 42 / Thursday, March 4, 2010 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request For Form 4804
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 Form
4804, Transmittal of Information
Returns Reported Magnetically.
DATES: Written comments should be
received on or before May 3, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, 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 Allan Hopkins at
Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Transmittal of Information
Returns Reported Magnetically.
OMB Number: 1545–0367.
Form Number: Form 4804.
Abstract: Under Internal Revenue
Code sections 6041 and 6042, all
persons engaged in a trade or business
and making payments of taxable income
must file reports of this income with the
IRS. In certain cases, this information
must be filed on magnetic media. Form
4804 is a transmittal form for the
magnetic media, which indicates the
payer, type of document, and total
payee records.
Current Actions: There are no changes
being made to this form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, farms, and Federal,
state, local or tribal governments.
Estimated Number of Responses:
71,058.
VerDate Nov<24>2008
16:39 Mar 03, 2010
Jkt 220001
Estimated Time per Response: 17
minutes.
Estimated Total Annual Burden
Hours: 20,902.
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: February 22, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–4467 Filed 3–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 990 and Schedules
A and B
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
PO 00000
Frm 00156
Fmt 4703
Sfmt 4703
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 Form
990, Return of Organization Exempt
From Income Tax Under Section 501(c),
527, or 4947(a)(1) of the Internal
Revenue Code (except black lung benefit
trust or private foundation), Schedule A,
Organization Exempt Under Section
501(c)(3) (Except Private Foundation),
and Section 501(e), 501(f), 501(k),
501(n), or Section 4947(a)(1) Nonexempt
Charitable Trust, and Schedule B,
Schedule of Contributors.
DATES: Written comments should be
received on or before May 3, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 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 at
Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Return of Organization Exempt
From Income Tax Under Section 501(c),
527, 4947(a)(1) of the Internal Revenue
Code (except black lung benefit trust or
private foundation) (Form 990),
Organization Exempt Under Section
501(c)(3) (Except Private Foundation),
and Section 501(e), 501(f), 501(k),
501(n), or Section 4947(a)(1) Nonexempt
Charitable Trust (Schedule A), and
Schedule of Contributors (Schedule B).
OMB Number: 1545–0047.
Form Number: 990, and Schedules A
and B (Form 990).
Abstract: Form 990 is needed to
determine that Code section 501(a) taxexempt organizations fulfill the
operating conditions of their tax
exemption. Schedule A (Form 990) is
used to elicit special information from
section 501(c)(3) organizations.
Schedule B is used by tax-exempt
organizations to list contributors and
allows the IRS to distinguish and make
public disclosure of the contributors list
within the requirements of Code section
527. IRS uses the information from these
forms to determine if the filers are
operating within the rules of their
exemption.
Current Actions: There are no changes
being made to the forms at this time.
E:\FR\FM\04MRN1.SGM
04MRN1
Federal Register / Vol. 75, No. 42 / Thursday, March 4, 2010 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
403,068.
Estimated Time per Respondent: 63
hrs., 47 min.
Estimated Total Annual Burden
Hours: 25,710,979.
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: January 29, 2010.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2010–4466 Filed 3–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
mstockstill on DSKH9S0YB1PROD with NOTICES
[FI–59–89]
Proposed Collection; Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
VerDate Nov<24>2008
16:39 Mar 03, 2010
Jkt 220001
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, FI–59–89 (T.D.
8394), Proceeds of Bonds Used for
Reimbursement (§ 1.150–2(e) (originally
contained in § 1.104–18(c)).
DATES: Written comments should be
received on or before May 3, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, 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 6516, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Proceeds of Bonds Used for
Reimbursement.
OMB Number: 1545–1226.
Regulation Project Number: FI–59–89.
Abstract: This regulation clarifies
when the allocation of bond proceeds to
reimburse expenditures previously
made by an issuer of the bond is treated
as an expenditure of the bond proceeds.
The issuer must express a reasonable
official intent, on or prior to the date of
payment, to reimburse the expenditure
in order to assure that the
reimbursement is not a device to evade
requirements imposed by the Internal
Revenue Code with respect to tax
exempt bonds.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments, and not-for-profit
institutions.
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 2
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 6,000.
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
PO 00000
Frm 00157
Fmt 4703
Sfmt 4703
10023
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: February 22, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–4464 Filed 3–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8610 and Schedule
A (Form 8610)
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 Form
8610, Annual Low-Income Housing
Credit Agencies Report, and Schedule A
E:\FR\FM\04MRN1.SGM
04MRN1
Agencies
[Federal Register Volume 75, Number 42 (Thursday, March 4, 2010)]
[Notices]
[Pages 10022-10023]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-4466]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 990 and Schedules A
and B
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
Form 990, Return of Organization Exempt From Income Tax Under Section
501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
lung benefit trust or private foundation), Schedule A, Organization
Exempt Under Section 501(c)(3) (Except Private Foundation), and Section
501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt
Charitable Trust, and Schedule B, Schedule of Contributors.
DATES: Written comments should be received on or before May 3, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, room 6129, 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 at Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or at (202) 622-6665, or through the
Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Return of Organization Exempt From Income Tax Under Section
501(c), 527, 4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation) (Form 990), Organization Exempt
Under Section 501(c)(3) (Except Private Foundation), and Section
501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt
Charitable Trust (Schedule A), and Schedule of Contributors (Schedule
B).
OMB Number: 1545-0047.
Form Number: 990, and Schedules A and B (Form 990).
Abstract: Form 990 is needed to determine that Code section 501(a)
tax-exempt organizations fulfill the operating conditions of their tax
exemption. Schedule A (Form 990) is used to elicit special information
from section 501(c)(3) organizations. Schedule B is used by tax-exempt
organizations to list contributors and allows the IRS to distinguish
and make public disclosure of the contributors list within the
requirements of Code section 527. IRS uses the information from these
forms to determine if the filers are operating within the rules of
their exemption.
Current Actions: There are no changes being made to the forms at
this time.
[[Page 10023]]
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 403,068.
Estimated Time per Respondent: 63 hrs., 47 min.
Estimated Total Annual Burden Hours: 25,710,979.
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: January 29, 2010.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2010-4466 Filed 3-3-10; 8:45 am]
BILLING CODE 4830-01-P