Proposed Collection: Comment Request for Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions, 18534 [2017-07920]
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Federal Register / Vol. 82, No. 74 / Wednesday, April 19, 2017 / Notices
(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: April 6, 2017.
Laurie Brimmer,
IRS Senior Tax Analyst.
[FR Doc. 2017–07921 Filed 4–18–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection: Comment
Request for Deductibility,
Substantiation, and Disclosure of
Certain Charitable Contributions
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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.
Currently, the IRS is soliciting
comments concerning Deductibility,
Substantiation, and Disclosure of
Certain Charitable Contributions.
DATES: Written comments should be
received on or before June 19, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie E. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
Requests for additional information or
copies of the regulation should be
directed to Martha R. Brinson, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation,
and Disclosure of Certain Charitable
Contributions.
OMB Number: 1545–1464.
Regulation Project Number: TD 8690.
Abstract: This regulation provides
guidance regarding the allowance of
jstallworth on DSK7TPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
15:06 Apr 18, 2017
Jkt 241001
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 are no changes
being made to the collection at this
time.
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.
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
Approved: April 13, 2017.
Laurie E. Brimmer
IRS Senior Tax Analyst.
[FR Doc. 2017–07920 Filed 4–18–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection: Comment
Request for Disclosure of Returns and
Return Information in Connection With
Written Contracts or Agreements for
the Acquisition of Property or Services
for Tax Administration Purposes
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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.
Currently, the IRS is soliciting
comments concerning Disclosure of
Returns and Return Information in
Connection With Written Contracts or
Agreements for the Acquisition of
Property or Services for Tax
Administration Purposes.
DATES: Written comments should be
received on or before June 19, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie E. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
Requests for additional information or
copies of the regulation should be
directed to Martha R. Brinson, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Returns and
Return Information in Connection With
Written Contracts or Agreements for the
Acquisition of Property or Services for
Tax Administration Purposes.
OMB Number: 1545–1821.
Regulation Project Number: TD 9327.
Abstract: The regulations clarify that
redisclosures of returns and return
information by contractors to agents or
subcontractors are permissible, and that
the penalty provisions, written
notification requirements, and safeguard
requirements are applicable to these
agents and subcontractors. Section
SUMMARY:
E:\FR\FM\19APN1.SGM
19APN1
]]>Agencies
[Federal Register Volume 82, Number 74 (Wednesday, April 19, 2017)]
[Notices]
[Page 18534]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-07920]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection: Comment Request for Deductibility,
Substantiation, and Disclosure of Certain Charitable Contributions
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. Currently, the IRS is soliciting
comments concerning Deductibility, Substantiation, and Disclosure of
Certain Charitable Contributions.
DATES: Written comments should be received on or before June 19, 2017
to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie E. Brimmer, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington,
DC 20224. Requests for additional information or copies of the
regulation should be directed to Martha R. Brinson, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224,
or through the Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation, and Disclosure of Certain
Charitable Contributions.
OMB Number: 1545-1464.
Regulation Project Number: TD 8690.
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 are no changes being made to the collection
at this time.
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: April 13, 2017.
Laurie E. Brimmer
IRS Senior Tax Analyst.
[FR Doc. 2017-07920 Filed 4-18-17; 8:45 am]
BILLING CODE 4830-01-P
