Proposed Collection; Comment Request for Form 990 and Schedules, 27281-27282 [2012-11200]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 77, Number 90 (Wednesday, May 9, 2012)]
[Notices]
[Pages 27281-27282]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-11200]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 990 and Schedules

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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), and schedules.

DATES: Written comments should be received on or before May 16, 2012 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, 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 .
    OMB Number: 1545-0047.
    Form Number: 990, and Schedules.
    Abstract: Form 990 is needed to determine that Code section 501(a) 
tax-exempt organizations fulfill the operating conditions of their tax 
exemption. Schedule H is directly related to the Affordable Care Act 
and has changed significantly since this collection was previously 
approved by OMB. Section 9007 of the Patient Protection and Affordable 
Care Act (Affordable Care Act), Public Law 111-148, 124 Stat. 119 
(March 23, 2010), included new requirements for tax-exempt hospital 
organizations and their hospital facilities, including information 
return reporting requirements. To gather information on hospital 
organizations' compliance with these requirements and on related 
policies and practices, the IRS revised the Form 990, Schedule H for 
tax year 2010 to add a new Part V.B. To give the hospital community 
more time to familiarize itself with the types of information the IRS 
is requesting, the IRS made Part V.B optional for tax year 2010. See 
Announcement 2011-37, 2011-27 I.R.B. 37. Beginning in tax year 2011, 
Part V.B is no longer optional, with the exception of lines 1 through 
7, regarding community health needs assessments (CHNAs), as the CHNA 
requirements of the Affordable Care Act are only effective for tax 
years beginning after March 23, 2012. Accordingly, hospital 
organizations that are required to file the 2011 Form 990 are required 
to complete all parts and sections of the 2011 Schedule H, including 
Part V.B, except lines 1 through 7 of Part V.B.
    Current Actions: Schedule H (Form 990) has been revised.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 403,068.
    Estimated Time per Respondent: 63 hrs., 56 min.
    Estimated Total Annual Burden Hours: 25,766,156.

[[Page 27282]]

    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: May 4, 2012.
Robert Dahl,
Treasury Reports Clearance Officer.
[FR Doc. 2012-11200 Filed 5-8-12; 8:45 am]
BILLING CODE 4830-01-P