Proposed Collection; Comment Request for Forms 990, 990 EZ SCH B (BR), (BR), 990-EZ SCH L (LP), 990-EZ, 990-PF, 990-SCH B, 990-C, 990-EZ, 990-EZ (BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ (SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I (BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 990-T SCH M, 990-T (BR), 990-W, 1023, 990-(BR), 990-I, 1024, 1028, 1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T 8038 TC, 8328, 8718, 8282, 8453-E.O., 8453-X, 8868, 8868-(BR), 8870, 8871, 8872, 8879-E.O., 8886-T, 8899, 42559-42565 [2018-18135]

Download as PDF Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices the BSA must be retained for five years. Generally, information collected pursuant to the BSA is confidential but may be shared as provided by law with regulatory and law enforcement authorities. 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. Jamal El-Hindi, Deputy Director, Financial Crimes Enforcement Network. [FR Doc. 2018–18078 Filed 8–21–18; 8:45 am] BILLING CODE 4810–02–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Special Projects Committee; Correction Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting; correction. AGENCY: In the Federal Register notice that was originally published on August 9, 2018, (Volume 83, Number 154, Page 39511) the meeting date has been corrected. The date of the meeting is: Wednesday, September 12, 2018 and Wednesday, September 19, 2018. DATES: The meeting will be held Wednesday, September 19, 2018. FOR FURTHER INFORMATION CONTACT: Matthew O’Sullivan at 1–888–912–1227 or (510) 907–5274. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Special Projects Committee will be held Wednesday, amozie on DSK3GDR082PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 16:34 Aug 21, 2018 Jkt 244001 September 19, 2018, at 2:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. Due to limited conference lines, notification of intent to participate must be made with Matthew O’Sullivan. For more information please contact Matthew O’Sullivan at 1–888–912–1227 or (510) 907–5274, or write TAP Office, 1301 Clay Street, Oakland, CA 94612–5217 or contact us at the website: http:// www.improveirs.org. The agenda will include various IRS issues. The agenda will include a discussion on various special topics with IRS processes. Dated: August 15, 2018. Antoinette Ross, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2018–18134 Filed 8–21–18; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 990, 990 EZ SCH B (BR), (BR), 990–EZ SCH L (LP), 990–EZ, 990–PF, 990–SCH B, 990–C, 990–EZ, 990–EZ (BR), 990–N, OR 990–EZ (SCH A), 990–EZ (SCH C), 990–EZ (SCH E), 990–EZ (SCH G), 990–EZ (SCH L), 990– EZ (SCH N), 990–EZ (SCH N–1), 990–EZ (SCH O), 990–EZ(SCH O)(BR), 990–PF. 990–PF (BR), 990–SCH A (BR), 990– SCH D, 990–SCH D (BR), 990–SCH F, 990–SCH F–1, 990–SCH H, 990–SCH I, 990–SCH I (BR), 990–SCH I–1, 990– SCH J, 990–SCH J (BR), 990–SCH J–1, 990–SCH J–2, 990–SCH K, 990–SCH M, 990–SCH R, 990–SCH R (BR), 990–SCH R–1, 990–T, 990–T SCH M, 990–T (BR), 990–W, 1023, 990–(BR), 990–I, 1024, 1028, 1028–BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T 8038 TC, 8328, 8718, 8282, 8453–E.O., 8453–X, 8868, 8868– (BR), 8870, 8871, 8872, 8879–E.O., 8886–T, 8899 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: 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). This notice requests PO 00000 Frm 00101 Fmt 4703 Sfmt 4703 42559 comments on all forms used by taxexempt organizations: Forms • 990, 990(BR), 990 EZ SCH B (BR), 990–EZ SCH L (LP), 990–EZ, 990–PF, 990–SCH B, 990–C, 990–EZ, 990–EZ (BR), 990–N, OR 990–EZ (SCH A), 990– EZ (SCH C), 990–EZ (SCH E), 990–EZ (SCH G), 990–EZ (SCH L), 990–EZ (SCH N), 990–EZ (SCH N–1), 990–EZ (SCH O), 990–EZ(SCH O)(BR), 990–PF. 990– PF (BR), 990–SCH A (BR), 990–SCH D, 990–SCH D (BR), 990–SCH F, 990–SCH F–1, 990–SCH H, 990–SCH I, 990–SCH I (BR), 990–SCH I–1, 990–SCH J, 990– SCH J (BR), 990–SCH J–1, 990–SCH J– 2, 990–SCH K, 990–SCH M, 990–SCH R, 990–SCH R (BR), 990–SCH R–1, 990–T, 990–T SCH M, 990–T (BR), 990–W, 1023, 990–(BR), 990–I, 1024, 1028, 1028–BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T, 8038 TC, 8282, 8328, 8453–E.O., 8453–X, 8718, 8868, 8868–(BR), 8870, 8871, 8872, 8879–E.O., 8886–T, 8899 and all attachments to these forms (see the Appendix A to this notice). With this notice, the IRS is also announcing significant changes to (1) the manner in which tax forms used by tax-exempt organizations will be approved under the PRA and (2) its method of estimating the paperwork burden imposed on all tax-exempt organizations. Related Internal Revenue Service and The Department of Treasury Guidance EE–111–80 (TD 8019—Final) Public Inspection of Exempt Organization Return TD 8033 (TEMP) Tax Exempt Entity Leasing (REG–209274–85) Revenue Procedure 98–19, Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2) REG–246256–96 (Final TD 8978) Excise Taxes on Excess Benefit Transactions T.D. 8861, Private Foundation Disclosure Rules Notice 2006–109—Interim Guidance Regarding Supporting Organizations and Donor Advised Funds Disclosure by taxable party to the taxexempt entity Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev. Proc. 2014–11) and Transitional Relief for Small Organizations (Notice 2011–43) under IRC § 6033(j) TD 8086—Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR–185–84 Final) Arbitrage Restrictions and Guidance on Issue Price Definition for Tax Exempt Bonds E:\FR\FM\22AUN1.SGM 22AUN1 amozie on DSK3GDR082PROD with NOTICES1 42560 Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds FI–28–96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds REG–121475–03 (TD 9495—Final) Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions Notice 2009–26, Build America Bonds and Direct Payment Subsidy Implementation Notice 2012–48: Tribal Economic Development Bonds TD 7925 7952—Indian Tribal Governments Treated As States For Certain Purposes Revenue Procedure 97–15, Section 103—Remedial Payment Closing Agreement Program EE–12–78 Non-Bank Trustees TD 9099—Disclosure of Relative Values of Optional Forms of Benefit EE–147–87 (Final) Qualified Separate Lines of Business TD 8619 (Final) (EE–43–92l) Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions from Qualified Plans PS–100–88(TD8540) (Final) Valuation Tables Revenue Procedure 2017–4 TD 8769 (Final)—(REG–107644–97) Permitted Elimination of Preretirement Optional Forms of Benefit Notice 97–45, Highly Compensated Employee Definition Compensation Deferred Under Eligible Deferred Compensation Plans (TD 9075) TD 8816 (Final) Roth IRAs REG–108639–99 (Final) Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m); TD 9169 Revenue Ruling 2000–35 Automatic Enrollment in Section 403(b) Plans Notice 2002–27—IRA Required Minimum Distribution Reporting TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG– 157302–02) REG–146459–05—TD 9324 (Final) Designated Roth Contributions Under Section 402A TD 9467 (REG–139236–07) and Notice 2014–53 TD 9641—Suspension or Reduction of Safe Harbor Contributions (REG– 115699–09) Waiver of 60-Day Rollover Requirement TD 7898—Employers Qualified Educational Assistance Programs TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe VerDate Sep<11>2014 16:34 Aug 21, 2018 Jkt 244001 Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits TD 8073 (Temporary Regulations)— Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984. REG–209484–87 (TD 8814 final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans. REG–164754–01 (FINAL) Split-Dollar Life Insurance Arrangements. T.D. 9088, Compensatory Stock Options Under Section 482. T.D. 9083—Golden Parachute Payments. Revenue Procedure 2014–55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans Substitute Mortality Tables for Single Employer Defined Benefit Plans T.D. 8802—Certain Asset Transfers to a Tax-Exempt Entity REG–113572–99 (TD 8933) Qualified Transportation Fringe Benefits Revenue Procedure 2016–1, Rulings and determination letters—26 CFR 601– .201 26 CFR 31.6001–1 Records in general; 26 CFR 31.6001–2 Additional Records under FICA; 26 CFR 31.6001–3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001– 5 Additional records IA–44–94 (Final) Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions Notice 2005–41, Guidance Regarding Qualified Intellectual Property Contributions De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties Substantiation of Charitable Contributions—TD 8002 Qualified Conservation Contributions TD 7852—Registration Requirements with Respect to Debt Obligations (NPRM, LR–255–82) Notice 2007–70—Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D) TD 8124—Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986 EE–14–81 (NPRM) Deductions and Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or TD 9724—Summary of Benefits and Coverage Disclosures TD 7845—Inspection of Applications for Tax Exemption and Applications for PO 00000 Frm 00102 Fmt 4703 Sfmt 4703 Determination Letters for Pension and Other Plans (Final) REG–130477–00; REG–130481–00 (TD 8987—Final), Required Distributions From Retirement Plans EE–175–86 (Final) Certain Cash or Deferred Arrangements and Employee and Matching Contributions under Employee Plans: REG–108639–99 (NPRM) Retirement Plans; Cash or Deferred Arrangements Change in Minimum Funding Method (Rev. Proc. 2000–41) REG–109481–99 (TD 9076—Final) Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates TD 9472 (Final)—Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual T.D. 9079—Ten or More Employer Plan Compliance Information Waivers of Minimum Funding Standards—Revenue Procedure 2004– 15 Election of Alternative Deficit Reduction Contribution and Plan Amendments Revenue Procedure 2010–52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k) Notice 2005–40, Election to Defer Net Experience Loss in a Multiemployer Plan Notice 2006–107—Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts—TD 9340 (Final) TD 9447 (Final) Automatic Contribution Arrangements. NOT–2009–31—Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Administration of Multiemployer Plan Participant Vote REG–209823–96 (TD 8791)—Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfer of Interests in Trusts DATES: Written comments should be received on or before October 22, 2018 to be assured of consideration. E:\FR\FM\22AUN1.SGM 22AUN1 Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information or copies of the form and instructions should be directed to Elaine Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Elaine,H,Christophe@irs.gov. SUPPLEMENTARY INFORMATION: amozie on DSK3GDR082PROD with NOTICES1 ADDRESSES: Change in PRA Approval of Forms Used by Tax-Exempt Organizations Under the PRA, OMB assigns a control number to each ‘‘collection of information’’ that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA and OMB regulations, agencies have the discretion to seek separate OMB approvals for forms, recordkeeping requirements, and third-party reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality. 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 (3) in OMB’s database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third-party disclosure requirements. As described below under the heading ‘‘Taxpayer Burden Model,’’ the IRS’s Taxpayer Burden Model (TBM) estimates of taxpayer burden are based on taxpayer characteristics and activities, taking into account, among other things, the forms and schedules used by these taxpayers and the recordkeeping and other activities needed to complete those forms. The VerDate Sep<11>2014 16:34 Aug 21, 2018 Jkt 244001 expansion of the TBM to calculate the burden estimate for tax-exempt organizations represents the third phase of a long-term effort to improve the ability of IRS to measure the burden imposed on all groups of taxpayers by the federal tax system. While the TBM methodology provides a more accurate and comprehensive estimate of taxexempt organization burden, it will not provide burden estimates on a form-byform basis, as has been done under the previous methodology. When the prior model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form basis was an appropriate methodology. Today, over 90 percent of all tax-exempt organization tax returns are prepared using software or with preparer assistance. In this environment, a taxpayer-centric view of the tax compliance burden is more relevant. Currently, there are 58 forms used primarily by tax-exempt organizations. These include Forms 990, 990(BR), 990 EZ SCH B (BR), 990–EZ SCH L (LP), 990–EZ, 990–PF, 990–SCH B, 990–C, 990–EZ, 990–EZ (BR), 990–N, OR 990– EZ (SCH A), 990–EZ (SCH C), 990–EZ (SCH E), 990–EZ (SCH G), 990–EZ (SCH L), 990–EZ (SCH N), 990–EZ (SCH N– 1), 990–EZ (SCH O), 990–EZ(SCH O)(BR), 990–PF. 990–PF (BR), 990–SCH A (BR), 990–SCH D, 990–SCH D (BR), 990–SCH F, 990–SCH F–1, 990–SCH H, 990–SCH I, 990–SCH I (BR), 990–SCH I– 1, 990–SCH J, 990–SCH J (BR), 990–SCH J–1, 990–SCH J–2, 990–SCH K, 990–SCH M, 990–SCH R, 990–SCH R (BR), 990– SCH R–1, 990–T, 990–T SCH M 990–T (BR), 990–W, 1023, 990- (BR), 990–I, 1024, 1028, 1028–BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T 8038 TC, 8328 8718 8282 8453–E.O., 8453–X, 8868, 8868(BR), 8870 8871, 8872, 8879–E.O., 8886– T, 8899 and their schedules and all the forms tax-exempt organizations attach to their tax returns (see the Appendix A to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. The TBM estimates the aggregate burden imposed on tax-exempt organizations based upon their taxrelated characteristics and activities. IRS therefore will seek OMB approval of all 58-tax-exempt organization-related tax forms as a single ‘‘collection of information.’’ The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545–0047, which is currently assigned to Form 990 and its schedules. OMB Control Number PO 00000 Frm 00103 Fmt 4703 Sfmt 4703 42561 1545–0047 will be displayed on all taxexempt organization tax forms and other information collections. As a result of this change, burden estimates for taxexempt organizations will now be displayed differently in PRA Notices on tax forms and other information collections, and in Federal Register notices. This format for reporting burden has been used for individual taxpayers (OMB number 1545–0074) since 2005 and for business taxpayers (OMB number 1545–0123) since 2015. Taxpayer Burden Model (TBM) That Taxpayer Burden Model method of burden estimation replaces the Arthur D. Little (ADL) legacy burden model developed in the mid-1980s. Since the 1980s, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The TBM provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past three decades in the way taxpayers prepare and file their returns. The TBM also represents a substantial step forward in the IRS’s ability to assess likely impacts of administrative and legislative changes on tax compliance burden. The TBM’s approach to estimating tax compliance burden focuses on the characteristics and activities of taxpayers. Key determinants of tax compliance burden in the model are the type of entity, total assets, total receipts, and activities reported on the tax return (income, deductions, credits, etc.). In contrast, the previous estimates primarily focused on the length and complexity of each tax form. The changes between the ADL model estimates and the TBM estimates are due to the improved ability of the TBM to estimate burden and the expanded scope of what is included in the TBM. The transition to the TBM burden estimation methodology will create a one-time change in the estimate of burden levels that reflects the improved estimation methodology of the TBM. The differences in estimates between the models do not reflect any change in the actual burden experienced by taxpayers. Comparisons should not be made between these and the earlier published estimates, because the models measure burden in different ways. Methodology Burden is defined as the time and outof-pocket costs incurred by taxpayers to comply with the federal tax system. As has been done for individual taxpayer burden since 2005 and business entities since 2015, both the time expended and E:\FR\FM\22AUN1.SGM 22AUN1 42562 Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices the out-of-pocket costs for tax-exempt organization are estimated. The burden estimation methodology used data gathered from recent taxpayer burden surveys that ask for the time and out-ofpocket costs that taxpayers spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various taxexempt organizations complete the same tax form lines, the TBM methodology differentiates the cost incurred to complete those forms based on characteristics of those taxpayers filing the forms. Key characteristics that serve as coefficients in the TBM are: • Form type • Total assets • Total receipts • Return complexity For more information about tax compliance burden and the TBM, go to the article ‘‘Tax Compliance Burden’’ posted on the IRS website at https:// www.irs.gov/pub/irs-soi/d13315.pdf. Taxpayer Burden Estimates The estimates are subject to change as new forms and data become available. Proposed PRA Submission to OMB Title: Tax-Exempt Organization Tax Compliance Burden. OMB Number: 1545–0047. Form Numbers: Forms 990, 990–EZ, 990–PF, 990–N, 990–T and all attachments to these forms (see the Appendix A to this notice). Abstract: These forms are used by taxexempt organizations to report their taxcompliance-related activity. The data is used to verify that the items reported on the forms are correct, and also for general statistics use. Current Actions: The burden estimation methodology for tax-exempt organizations is being transitioned from the legacy ADL model to the Taxpayer Burden Model. Type of Review: Revision of currently approved collections. Estimates Total Time (Hours): 50,450,000. Estimated Total Out-of-Pocket Costs: $1,297,300,000. Estimated Total Monetized Burden: $3,594,400,000. Affected Public: Tax Exempt Organizations. Estimated Number of Respondents: 1,413,200. Total Estimated Time: 50.5 million hours. Estimated Time per Respondent: 35.7 hours. Total Estimated Out-of-Pocket Costs: $1.30 billion. Estimated Out-of-Pocket Cost per Respondent: $918. Total Estimated Monetized Burden: $3.59 billion. Estimated Total Monetized Burden per Respondent: $2,543. Note: Amounts below are for FY2018. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. TABLE 1—FISCAL YEAR 2018 FORM 990 SERIES TAX COMPLIANCE COST ESTIMATES Type of return Form 990 Projections of the Number of Returns to be Filed with IRS ................................ Estimates Average Total Time (Hours) Estimated Average Total Out-of-Pocket Costs .................................................. Estimates Total Time (Hours) ................ Estimated Total Out-of-Pocket Costs .... Form 990–EZ Form 990–PF Form 990–T Form 990–N 322,900 85 252,900 45 113,100 47 124,500 40 599,800 2 $2,400 27,370,000 $787,700,000 $500 11,440,000 $128,000,000 $1,800 5,280,000 $208,500,000 $1,300 5,040,000 $167,600,000 $10 1,320,000 $5,500,000 Note: Totals may not add due to rounding. amozie on DSK3GDR082PROD with NOTICES1 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. No. 990 990 990 990 ................. ................. ................. ................. VerDate Sep<11>2014 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 will 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, 2018. Laurie Brimmer, Senior Tax Analyst. Appendix A Title Description ............................................. & 990 EZ SCH B (BR) ....... (BR) .................................... 990–EZ SCH L (LP) ........... Return of Organization Exempt From Income Tax ............................................... Schedule of Contributors (Braille Version) ............................................................ Return of Organization Exempt From Income Tax (Braille Version) .................... Transactions with Interested Persons (Large Print Version) ................................. 16:34 Aug 21, 2018 Jkt 244001 PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 E:\FR\FM\22AUN1.SGM OMB No. 22AUN1 1545–0047 1545–0047 1545–0047 1545–0047 Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices amozie on DSK3GDR082PROD with NOTICES1 No. Title Description Schedule of Contributors ....................................................................................... Farmer’s Cooperative Association Income Tax Return ......................................... Short Form Return of Organization Exempt From Income Tax ............................ Short Form Return of Organization Exempt From Income Tax (Braille Version) Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ. Public Charity Status and Public Support ............................................................. Political Campaign and Lobbying Activities ........................................................... Schools .................................................................................................................. Supplemental Information Regarding Fundraising or Gaming Activities ............... Transactions with Interested Persons ................................................................... Liquidation, Termination, Dissolution or Significant Disposition of Assets ............ Continuation Sheet for Form 990 (or 990–EZ) Schedule N .................................. Supplemental Information to Form 990 or 990–EZ ............................................... Supplemental Information to Form 990 or 990–EZ (Braille Version) .................... Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation (Braille Version). Public Charity Status and Public Support(Braille Version) .................................... Supplemental Financial Statements ...................................................................... Supplemental Financial Statements (Braille Version) ........................................... Statement of Activities Outside the United States ................................................ Continuation Sheet for Schedule F (Form 990) .................................................... Hospitals ................................................................................................................ Grants and Other Assistance to Organizations, Governments, and Individuals in the United States. Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. (Braille Version). Continuation Sheet for Schedule I ......................................................................... Compensation Information ..................................................................................... Compensation Information (Braille Version) .......................................................... Continuation Sheet for Schedule J (Form 990) ..................................................... Continuation Sheet for Form 990 .......................................................................... Supplemental Information on Tax-Exempt Bonds ................................................. Noncash Contributions ........................................................................................... Related Organizations and Unrelated Partnerships .............................................. Related Organizations and Unrelated Partnerships (Braille Version) ................... Continuation Sheet for Schedule R ....................................................................... Exempt Organization Business Income Tax Return ............................................. Exempt Organization Business Income Tax Return (Braille Version) .................. Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Braille Version). Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Interactive Version). Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120. Application for Recognition of Exemption .............................................................. Application for Recognition of Exemption (Braille Version) ................................... Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. Credit Against Employment Tax for Tax-Exempt Employers Hiring Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Information Return for Tax-Exempt Private Activity Bond Issues ......................... Information Return for Build America Bonds and Recovery Zone Economic Development Bonds. Credit for Qualified Bonds Allowed to Issuer ........................................................ Information Return for Government Purpose Tax-Exempt Bond Issues .............. Consolidated Information Return for Small Tax-Exempt Government Bond Issues. Request for Recovery of Overpayment Under Arbitrage Rebate Provisions ........ Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate ................................... Information Return for Tax Credit and Specified Tax Credit Bonds as the result of the new Hire bill. Donee Information return ....................................................................................... Exempt Organization Declaration & Signature for Electronic Filing ...................... Political Organization Declaration for Electronic Filing of Notice 527 Status ....... Application for Extension of Time To File an Exempt Organization Return ......... Application for Extension of Time To File an Exempt Organization Return (Braille Version). 990 990 990 990 990 ................. ................. ................. ................. ................. 990–EZ, 990–PF SCH B .... C ......................................... EZ ....................................... EZ (BR) .............................. N ......................................... 990 990 990 990 990 990 990 990 990 990 ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. OR 990–EZ (SCH A) .......... OR 990–EZ (SCH C) ......... OR 990–EZ (SCH E) .......... OR 990–EZ (SCH G) ......... OR 990–EZ (SCH L) .......... OR 990–EZ (SCH N) ......... OR 990–EZ (SCH N–1) ..... OR 990–EZ (SCH O) ......... OR 990–EZ(SCH O)(BR) ... PF ....................................... 990 ................. PF (BR) .............................. 990 990 990 990 990 990 990 SCH SCH SCH SCH SCH SCH SCH ................. ................. ................. ................. ................. ................. ................. A (BR) ........................ D ................................ D (BR) ........................ F ................................ F–1 ............................ H ................................ I .................................. 990 ................. SCH I (BR) ......................... 990 990 990 990 990 990 990 990 990 990 990 990 990 ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. SCH I–1 .............................. SCH J ................................. SCH J (BR) ........................ SCH J–1 ............................. SCH J–2 ............................. SCH K ................................ SCH M ................................ SCH R ................................ SCH R (BR) ........................ SCH R–1 ............................ T ......................................... T (BR) ................................. W ........................................ 1023 ............... ............................................. 1023 ............... (BR) .................................... 1023 ............... I .......................................... 1024 ............... ............................................. 1028 ............... 1028 ............... 5578 ............... ............................................. (BR) .................................... ............................................. 5884 ............... C ......................................... 8038 ............... 8038 ............... ............................................. B ......................................... 8038 ............... 8038 ............... 8038 ............... CP ...................................... G ......................................... GC ...................................... 8038 ............... 8038 ............... 8038 ............... R ......................................... T ......................................... TC ....................................... 8282 8453 8453 8868 8868 ............................................. EO ...................................... X ......................................... ............................................. (BR) .................................... ............... ............... ............... ............... ............... VerDate Sep<11>2014 16:34 Aug 21, 2018 Jkt 244001 PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 E:\FR\FM\22AUN1.SGM 42563 OMB No. 22AUN1 1545–0047 1545–0051 1545–1150 1545–1150 1545–2085 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0052 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0047 1545–0687 1545–0687 1545–0976 1545–0056 1545–0056 1545–0056 1545–0057 1545–0058 1545–0058 1545–0213 1545–2226 1545–0720 1545–2161 1545–2161 1545–0720 1545–0720 1545–1750 1545–1219 1545–2160 1545–0908 1545–1879 1545–1693 1545–1709 1545–1709 42564 Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices No. 8870 8871 8872 8879 8886 8899 ............... ............... ............... ............... ............... ............... Title Description OMB No. ............................................. ............................................. ............................................. EO ...................................... T ......................................... ............................................. Information Return for Transfer Associations ........................................................ Political Organization Notice of Section 527 Status .............................................. Political Organization Report of Contributions and Expenditures ......................... IRS e-file Signature Authorization for an Exempt Organization ............................ Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction Notice of Income from Donated Intellectual Property ........................................... 1545–1702 1545–1693 1545–1696 1545–1878 1545–2078 1545–1962 Appendix B amozie on DSK3GDR082PROD with NOTICES1 Title/description OMB No. EE–111–80 (TD 8019—Final) Public Inspection of Exempt Organization Return ............................................................................. TD 8033 (TEMP) Tax Exempt Entity Leasing (REG–209274–85) ..................................................................................................... Revenue Procedure 98–19, Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2) ............................................................................................................................................................................ REG–246256–96 (Final TD 8978) Excise Taxes on Excess Benefit Transactions ............................................................................ T.D. 8861, Private Foundation Disclosure Rules ................................................................................................................................ Notice 2006–109—Interim Guidance Regarding Supporting Organizations and Donor Advised Funds ........................................... Disclosure by taxable party to the tax-exempt entity .......................................................................................................................... Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev. Proc. 2014–11) and Transitional Relief for Small Organizations (Notice 2011–43) under IRC § 6033(j) ......................................................................................................................... TD 8086—Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR–185–84 Final) .................................................................................................................................... Arbitrage Restrictions and Guidance on Issue Price Definition for Tax Exempt Bonds ..................................................................... TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds ................................................................................................................................ FI–28–96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds ......................................................................................................... REG–121475–03 (TD 9495-Final) Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions .................... Notice 2009–26, Build America Bonds and Direct Payment Subsidy Implementation ....................................................................... Notice 2012–48: Tribal Economic Development Bonds ...................................................................................................................... TD 7925 7952—Indian Tribal Governments Treated As States For Certain Purposes ..................................................................... Revenue Procedure 97–15, Section 103—Remedial Payment Closing Agreement Program ........................................................... EE–12–78 Non-Bank Trustees ............................................................................................................................................................ TD 9099—Disclosure of Relative Values of Optional Forms of Benefit ............................................................................................. EE–147–87 (Final) Qualified Separate Lines of Business .................................................................................................................. TD 8619 (Final) (EE–43–92l) Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions from Qualified Plans ................................................................................................................................................................................................ PS–100–88 (TD8540) (Final) Valuation Tables .................................................................................................................................. Revenue Procedure 2017–4 ................................................................................................................................................................ TD 8769 (Final)—(REG–107644–97) Permitted Elimination of Pre-retirement Optional Forms of Benefit ....................................... Notice 97–45, Highly Compensated Employee Definition .................................................................................................................. Compensation Deferred Under Eligible Deferred Compensation Plans (TD 9075) ........................................................................... TD 8816 (Final) Roth IRAs .................................................................................................................................................................. REG–108639–99 (Final) Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m); TD 9169 .......................................................................................................... Revenue Ruling 2000–35 Automatic Enrollment in Section 403(b) Plans ......................................................................................... Notice 2002–27—IRA Required Minimum Distribution Reporting ...................................................................................................... TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG–157302–02) ........................................................................... REG–146459–05—TD 9324 (Final) Designated Roth Contributions Under Section 402A ................................................................ TD 9467 (REG–139236–07) and Notice 2014–53 .............................................................................................................................. TD 9641—Suspension or Reduction of Safe Harbor Contributions (REG–115699–09) .................................................................... Waiver of 60-Day Rollover Requirement ............................................................................................................................................. TD 7898—Employers Qualified Educational Assistance Programs .................................................................................................... TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits .................................................................................................. TD 8073 (Temporary Regulations)—Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984 .......................................................................................................................................................................... REG–209484–87 (TD 8814 final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans ................................................................................................................................................................................................ REG–164754–01 (FINAL) Split-Dollar Life Insurance Arrangements ................................................................................................. T.D. 9088, Compensatory Stock Options Under Section 482 ............................................................................................................ T.D. 9083—Golden Parachute Payments ........................................................................................................................................... Revenue Procedure 2014–55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans .............................................................................................................................................................................. Substitute Mortality Tables for Single Employer Defined Benefit Plans ............................................................................................. T.D. 8802—Certain Asset Transfers to a Tax-Exempt Entity ............................................................................................................. REG–113572–99 (TD 8933) Qualified Transportation Fringe Benefits .............................................................................................. Revenue Procedure 2016—1, Rulings and determination letters—26 CFR 601–.201 ...................................................................... 26 CFR 31.6001–1 Records in general; 26 CFR 31.6001–2 Additional Records under FICA; 26 CFR 31.6001–3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001–5 Additional records ..................................................................... IA–44–94 (Final) Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions ................................................. Notice 2005–41, Guidance Regarding Qualified Intellectual Property Contributions ......................................................................... VerDate Sep<11>2014 16:34 Aug 21, 2018 Jkt 244001 PO 00000 Frm 00106 Fmt 4703 Sfmt 4703 E:\FR\FM\22AUN1.SGM 22AUN1 1545–0742 1545–0923 1545–1589 1545–1623 1545–1655 1545–2050 1545–2079 1545–2206 1545–0940 1545–1347 1545–1451 1545–1490 1545–1908 1545–2143 1545–2233 1545–0823 1545–1528 1545–0806 1545–0928 1545–1221 1545–1341 1545–1343 1545–1520 1545–1545 1545–1550 1545–1580 1545–1616 1545–1669 1545–1694 1545–1779 1545–1841 1545–1992 1545–2095 1545–2191 1545–2269 1545–0768 1545–0771 1545–0916 1545–1643 1545–1792 1545–1794 1545–1851 1545–1773 1545–2073 1545–1633 1545–1676 1545–1522 1545–0798 1545–1464 1545–1937 Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices Title/description OMB No. De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties .......................................................................................... Substantiation of Charitable Contributions—TD 8002 ........................................................................................................................ Qualified Conservation Contributions .................................................................................................................................................. TD 7852—Registration Requirements with Respect to Debt Obligations (NPRM, LR–255–82) ....................................................... Notice 2007–70—Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D) ..................................................................................................................................................................................... TD 8124—Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986 ........................................................ EE–14–81 (NPRM) Deductions and Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or ..................................................................... TD 9724—Summary of Benefits and Coverage Disclosures .............................................................................................................. TD 7845—Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans (Final) ............................................................................................................................................................................................... REG–130477–00; REG–130481–00 (TD 8987 -Final), Required Distributions From Retirement Plans ........................................... EE–175–86 (Final) Certain Cash or Deferred Arrangements and Employee and Matching Contributions under Employee Plans: REG—108639–99 (NPRM) Retirement Plans; Cash or Deferred Arrangements ........................................................................... Change in Minimum Funding Method (Rev. Proc. 2000–41) ............................................................................................................. REG–109481–99 (TD 9076—Final) Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates .................................................................................................................................... TD 9472 (Final)—Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual ............................................................................................................................................................................................. T.D. 9079—Ten or More Employer Plan Compliance Information ..................................................................................................... Waivers of Minimum Funding Standards—Revenue Procedure 2004–15 ......................................................................................... Election of Alternative Deficit Reduction Contribution and Plan Amendments ................................................................................... Revenue Procedure 2010–52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan .............. Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k) ............................................................... Notice 2005–40, Election to Defer Net Experience Loss in a Multiemployer Plan ............................................................................ Notice 2006–107—Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities .............................................................................................................................................................................................. Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts—TD 9340 (Final) ............................................. TD 9447 (Final) Automatic Contribution Arrangements. ..................................................................................................................... NOT–2009–31—Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA ...................... Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) .......................................................................................................................................................................................... Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Administration of Multiemployer Plan Participant Vote .................................................................................................................................................................................................. REG–209823–96 (TD 8791)—Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfer of Interests in Trusts ............................................................................................................................................................................... [FR Doc. 2018–18135 Filed 8–21–18; 8:45 am] amozie on DSK3GDR082PROD with NOTICES1 BILLING CODE 4830–01–P VerDate Sep<11>2014 16:34 Aug 21, 2018 Jkt 244001 PO 00000 Frm 00107 Fmt 4703 42565 Sfmt 9990 E:\FR\FM\22AUN1.SGM 22AUN1 1545–2270 1545–0754 1545–0763 1545–0945 1545–1980 1545–0982 1545–1393 1545–2229 1545–0817 1545–0996 1545–1069 1545–1704 1545–1724 1545–1780 1545–1795 1545–1873 1545–1883 1545–1890 1545–1931 1545–1935 1545–2049 1545–2068 1545–2135 1545–2141 1545–2164 1545–2260 1545–1536

Agencies

[Federal Register Volume 83, Number 163 (Wednesday, August 22, 2018)]
[Notices]
[Pages 42559-42565]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-18135]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 990, 990 EZ SCH B 
(BR), (BR), 990-EZ SCH L (LP), 990-EZ, 990-PF, 990-SCH B, 990-C, 990-
EZ, 990-EZ (BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH 
E), 990-EZ (SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 
990-EZ (SCH O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 
990-SCH D, 990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH 
I, 990-SCH I (BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 
990-SCH J-2, 990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH 
R-1, 990-T, 990-T SCH M, 990-T (BR), 990-W, 1023, 990-(BR), 990-I, 
1024, 1028, 1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 
GC, 8038 R, 8038 T 8038 TC, 8328, 8718, 8282, 8453-E.O., 8453-X, 8868, 
8868-(BR), 8870, 8871, 8872, 8879-E.O., 8886-T, 8899

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

    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). This notice requests comments on all forms 
used by tax-exempt organizations:

Forms

     990, 990(BR), 990 EZ SCH B (BR), 990-EZ SCH L (LP), 990-
EZ, 990-PF, 990-SCH B, 990-C, 990-EZ, 990-EZ (BR), 990-N, OR 990-EZ 
(SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ (SCH G), 990-EZ (SCH 
L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH O), 990-EZ(SCH 
O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 990-SCH D (BR), 
990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I (BR), 990-SCH 
I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 990-SCH K, 
990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 990-T SCH M, 
990-T (BR), 990-W, 1023, 990-(BR), 990-I, 1024, 1028, 1028-BR, 5578, 
5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T, 8038 
TC, 8282, 8328, 8453-E.O., 8453-X, 8718, 8868, 8868-(BR), 8870, 8871, 
8872, 8879-E.O., 8886-T, 8899 and all attachments to these forms (see 
the Appendix A to this notice). With this notice, the IRS is also 
announcing significant changes to (1) the manner in which tax forms 
used by tax-exempt organizations will be approved under the PRA and (2) 
its method of estimating the paperwork burden imposed on all tax-exempt 
organizations.

Related Internal Revenue Service and The Department of Treasury 
Guidance

EE-111-80 (TD 8019--Final) Public Inspection of Exempt Organization 
Return
TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85)
Revenue Procedure 98-19, Exceptions to the notice and reporting 
requirements of section 6033(e)(1) and the tax imposed by section 
6033(e)(2)
REG-246256-96 (Final TD 8978) Excise Taxes on Excess Benefit 
Transactions
T.D. 8861, Private Foundation Disclosure Rules
Notice 2006-109--Interim Guidance Regarding Supporting Organizations 
and Donor Advised Funds
Disclosure by taxable party to the tax-exempt entity
Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev. 
Proc. 2014-11) and Transitional Relief for Small Organizations (Notice 
2011-43) under IRC Sec.  6033(j)
TD 8086--Election for $10 Million Limitation on Exempt Small Issues of 
Industrial Development Bonds; Supplemental Capital Expenditure 
Statements (LR-185-84 Final)
Arbitrage Restrictions and Guidance on Issue Price Definition for Tax 
Exempt Bonds

[[Page 42560]]

TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General 
Allocation and Accounting Regulations Under Section 141; Remedial 
Actions for Tax-Exempt Bonds
FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds
REG-121475-03 (TD 9495--Final) Qualified Zone Academy Bonds: 
Obligations of States and Political Subdivisions
Notice 2009-26, Build America Bonds and Direct Payment Subsidy 
Implementation
Notice 2012-48: Tribal Economic Development Bonds
TD 7925 7952--Indian Tribal Governments Treated As States For Certain 
Purposes
Revenue Procedure 97-15, Section 103--Remedial Payment Closing 
Agreement Program
EE-12-78 Non-Bank Trustees
TD 9099--Disclosure of Relative Values of Optional Forms of Benefit
EE-147-87 (Final) Qualified Separate Lines of Business
TD 8619 (Final) (EE-43-92l) Direct Rollovers and 20-Percent Withholding 
Upon Eligible Rollover Distributions from Qualified Plans
PS-100-88(TD8540) (Final) Valuation Tables
Revenue Procedure 2017-4
TD 8769 (Final)--(REG-107644-97) Permitted Elimination of Pre-
retirement Optional Forms of Benefit
Notice 97-45, Highly Compensated Employee Definition
Compensation Deferred Under Eligible Deferred Compensation Plans (TD 
9075)
TD 8816 (Final) Roth IRAs
REG-108639-99 (Final) Retirement Plans; Cash or Deferred Arrangements 
Under Section 401(k) and Matching Contributions or Employee 
Contributions Under Section 401(m); TD 9169
Revenue Ruling 2000-35 Automatic Enrollment in Section 403(b) Plans
Notice 2002-27--IRA Required Minimum Distribution Reporting
TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG-157302-
02)
REG-146459-05--TD 9324 (Final) Designated Roth Contributions Under 
Section 402A
TD 9467 (REG-139236-07) and Notice 2014-53
TD 9641--Suspension or Reduction of Safe Harbor Contributions (REG-
115699-09) Waiver of 60-Day Rollover Requirement
TD 7898--Employers Qualified Educational Assistance Programs
TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of 
Fringe Benefits and Exclusions From Gross Income for Certain Fringe 
Benefits; IA-140-86 (Temporary) Fringe Benefits
TD 8073 (Temporary Regulations)--Effective Dates and Other Issues 
Arising Under the Employee Benefit Provisions of the Tax Reform Act of 
1984.
REG-209484-87 (TD 8814 final) Federal Insurance Contributions Act 
(FICA) Taxation of Amounts Under Employee Benefit Plans.
REG-164754-01 (FINAL) Split-Dollar Life Insurance Arrangements.
T.D. 9088, Compensatory Stock Options Under Section 482.
T.D. 9083--Golden Parachute Payments.
Revenue Procedure 2014-55, Election Procedures and Information 
Reporting with Respect to Interests in Certain Canadian Retirement 
Plans
Substitute Mortality Tables for Single Employer Defined Benefit Plans
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity
REG-113572-99 (TD 8933) Qualified Transportation Fringe Benefits
Revenue Procedure 2016-1, Rulings and determination letters--26 CFR 
601-.201
26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 Additional 
Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad 
Retirement Tax Act; 26 CFR 31.6001-5 Additional records
IA-44-94 (Final) Deductibility, Substantiation, and Disclosure of 
Certain Charitable Contributions
Notice 2005-41, Guidance Regarding Qualified Intellectual Property 
Contributions
De Minimis Error Safe Harbor to the I.R.C. Sec. Sec.  6721 and 6722 
Penalties
Substantiation of Charitable Contributions--TD 8002
Qualified Conservation Contributions
TD 7852--Registration Requirements with Respect to Debt Obligations 
(NPRM, LR-255-82)
Notice 2007-70--Charitable Contributions of Certain Motor Vehicles, 
Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D)
TD 8124--Time and Manner of Making Certain Elections Under the Tax 
Reform Act of 1986
EE-14-81 (NPRM) Deductions and Reductions in Earnings and Profits (or 
Accumulated Profits) With Respect to Certain Foreign Deferred 
Compensation Plans Maintained by Certain Foreign Corporations or
TD 9724--Summary of Benefits and Coverage Disclosures
TD 7845--Inspection of Applications for Tax Exemption and Applications 
for Determination Letters for Pension and Other Plans (Final)
REG-130477-00; REG-130481-00 (TD 8987--Final), Required Distributions 
From Retirement Plans
EE-175-86 (Final) Certain Cash or Deferred Arrangements and Employee 
and Matching Contributions under Employee Plans: REG-108639-99 (NPRM) 
Retirement Plans; Cash or Deferred Arrangements
Change in Minimum Funding Method (Rev. Proc. 2000-41)
REG-109481-99 (TD 9076--Final) Special Rules Under Section 417(a)(7) 
for Written Explanations Provided by Qualified Retirement Plans After 
Annuity Starting Dates
TD 9472 (Final)--Notice Requirements for Certain Pension Plan 
Amendments Significantly Reducing the Rate of Future Benefit Accrual
T.D. 9079--Ten or More Employer Plan Compliance Information
Waivers of Minimum Funding Standards--Revenue Procedure 2004-15
Election of Alternative Deficit Reduction Contribution and Plan 
Amendments
Revenue Procedure 2010-52, Extension of the Amortization Period for 
Plan Sponsor of a Multiemployer Pension Plan
Designated Roth Contributions to Cash or Deferred Arrangements Under 
Section 401(k)
Notice 2005-40, Election to Defer Net Experience Loss in a 
Multiemployer Plan
Notice 2006-107--Diversification Requirements for Qualified Defined 
Contribution Plans Holding Publicly Traded Employer Securities
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity 
Contracts--TD 9340 (Final)
TD 9447 (Final) Automatic Contribution Arrangements.
NOT-2009-31--Election and Notice Procedures for Multiemployer Plans 
under Sections 204 and 205 of WRERA
Relief and Guidance on Corrections of Certain Failures of a 
Nonqualified Deferred Compensation Plan to Comply with Sec.  409A(a)
Suspension of Benefits Under the Multiemployer Pension Reform Act of 
2014; Administration of Multiemployer Plan Participant Vote
REG-209823-96 (TD 8791)--Guidance Regarding Charitable Remainder Trusts 
and Special Valuation Rules for Transfer of Interests in Trusts

DATES: Written comments should be received on or before October 22, 
2018 to be assured of consideration.

[[Page 42561]]


ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.
    Requests for additional information or copies of the form and 
instructions should be directed to Elaine Christophe, at Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or through the internet, at Elaine,H,[email protected].

SUPPLEMENTARY INFORMATION: 

Change in PRA Approval of Forms Used by Tax-Exempt Organizations

    Under the PRA, OMB assigns a control number to each ``collection of 
information'' that it reviews and approves for use by an agency. A 
single information collection may consist of one or more forms, 
recordkeeping requirements, and/or third-party disclosure requirements. 
Under the PRA and OMB regulations, agencies have the discretion to seek 
separate OMB approvals for forms, recordkeeping requirements, and 
third-party reporting requirements or to combine any number of forms, 
recordkeeping requirements, and/or third-party disclosure requirements 
(usually related in subject matter) under one OMB Control Number. 
Agency decisions on whether to group individual requirements under a 
single OMB Control Number or to disaggregate them and request separate 
OMB Control Numbers are based largely on considerations of 
administrative practicality.
    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 (3) 
in OMB's database of approved information collections. If more than one 
form, recordkeeping requirement, and/or third-party disclosure 
requirement is approved under a single control number, then the burden 
estimate for that control number reflects the burden associated with 
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
    As described below under the heading ``Taxpayer Burden Model,'' the 
IRS's Taxpayer Burden Model (TBM) estimates of taxpayer burden are 
based on taxpayer characteristics and activities, taking into account, 
among other things, the forms and schedules used by these taxpayers and 
the recordkeeping and other activities needed to complete those forms. 
The expansion of the TBM to calculate the burden estimate for tax-
exempt organizations represents the third phase of a long-term effort 
to improve the ability of IRS to measure the burden imposed on all 
groups of taxpayers by the federal tax system. While the TBM 
methodology provides a more accurate and comprehensive estimate of tax-
exempt organization burden, it will not provide burden estimates on a 
form-by-form basis, as has been done under the previous methodology. 
When the prior model was developed in the mid-1980s, almost all tax 
returns were prepared manually, either by the taxpayer or a paid 
provider. In this context, it was determined that estimating burden on 
a form-by-form basis was an appropriate methodology. Today, over 90 
percent of all tax-exempt organization tax returns are prepared using 
software or with preparer assistance. In this environment, a taxpayer-
centric view of the tax compliance burden is more relevant.
    Currently, there are 58 forms used primarily by tax-exempt 
organizations. These include Forms 990, 990(BR), 990 EZ SCH B (BR), 
990-EZ SCH L (LP), 990-EZ, 990-PF, 990-SCH B, 990-C, 990-EZ, 990-EZ 
(BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ 
(SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH 
O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 
990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I 
(BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 
990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 
990-T SCH M 990-T (BR), 990-W, 1023, 990- (BR), 990-I, 1024, 1028, 
1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 
8038 T 8038 TC, 8328 8718 8282 8453-E.O., 8453-X, 8868, 8868-(BR), 8870 
8871, 8872, 8879-E.O., 8886-T, 8899 and their schedules and all the 
forms tax-exempt organizations attach to their tax returns (see the 
Appendix A to this notice). For most of these forms, IRS has in the 
past obtained separate OMB approvals under unique OMB Control Numbers 
and separate burden estimates.
    The TBM estimates the aggregate burden imposed on tax-exempt 
organizations based upon their tax-related characteristics and 
activities. IRS therefore will seek OMB approval of all 58-tax-exempt 
organization-related tax forms as a single ``collection of 
information.'' The aggregate burden of these tax forms will be 
accounted for under OMB Control Number 1545-0047, which is currently 
assigned to Form 990 and its schedules. OMB Control Number 1545-0047 
will be displayed on all tax-exempt organization tax forms and other 
information collections. As a result of this change, burden estimates 
for tax-exempt organizations will now be displayed differently in PRA 
Notices on tax forms and other information collections, and in Federal 
Register notices. This format for reporting burden has been used for 
individual taxpayers (OMB number 1545-0074) since 2005 and for business 
taxpayers (OMB number 1545-0123) since 2015.

Taxpayer Burden Model (TBM)

    That Taxpayer Burden Model method of burden estimation replaces the 
Arthur D. Little (ADL) legacy burden model developed in the mid-1980s. 
Since the 1980s, improved technology and modeling sophistication have 
enabled the IRS to improve the burden estimates. The TBM provides 
taxpayers and the IRS with a more comprehensive understanding of the 
current levels of taxpayer burden. It reflects major changes over the 
past three decades in the way taxpayers prepare and file their returns. 
The TBM also represents a substantial step forward in the IRS's ability 
to assess likely impacts of administrative and legislative changes on 
tax compliance burden.
    The TBM's approach to estimating tax compliance burden focuses on 
the characteristics and activities of taxpayers. Key determinants of 
tax compliance burden in the model are the type of entity, total 
assets, total receipts, and activities reported on the tax return 
(income, deductions, credits, etc.). In contrast, the previous 
estimates primarily focused on the length and complexity of each tax 
form. The changes between the ADL model estimates and the TBM estimates 
are due to the improved ability of the TBM to estimate burden and the 
expanded scope of what is included in the TBM. The transition to the 
TBM burden estimation methodology will create a one-time change in the 
estimate of burden levels that reflects the improved estimation 
methodology of the TBM. The differences in estimates between the models 
do not reflect any change in the actual burden experienced by 
taxpayers. Comparisons should not be made between these and the earlier 
published estimates, because the models measure burden in different 
ways.

Methodology

    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers to comply with the federal tax system. As has been done for 
individual taxpayer burden since 2005 and business entities since 2015, 
both the time expended and

[[Page 42562]]

the out-of-pocket costs for tax-exempt organization are estimated. The 
burden estimation methodology used data gathered from recent taxpayer 
burden surveys that ask for the time and out-of-pocket costs that 
taxpayers spend on pre-filing and filing activities. The methodology 
establishes econometric relationships between tax return 
characteristics and reported compliance costs. The methodology controls 
for the substitution of time and money by monetizing time and reporting 
total compliance costs in dollars. This methodology better reflects 
taxpayer compliance burden, because in a world of electronic tax 
preparation, time and out-of-pocket costs are governed by the 
information required rather than the form on which it is ultimately 
reported. Importantly, even where various tax-exempt organizations 
complete the same tax form lines, the TBM methodology differentiates 
the cost incurred to complete those forms based on characteristics of 
those taxpayers filing the forms. Key characteristics that serve as 
coefficients in the TBM are:

 Form type
 Total assets
 Total receipts
 Return complexity
    For more information about tax compliance burden and the TBM, go to 
the article ``Tax Compliance Burden'' posted on the IRS website at 
https://www.irs.gov/pub/irs-soi/d13315.pdf.

Taxpayer Burden Estimates

    The estimates are subject to change as new forms and data become 
available.

Proposed PRA Submission to OMB

    Title: Tax-Exempt Organization Tax Compliance Burden.
    OMB Number: 1545-0047.
    Form Numbers: Forms 990, 990-EZ, 990-PF, 990-N, 990-T and all 
attachments to these forms (see the Appendix A to this notice).
    Abstract: These forms are used by tax-exempt organizations to 
report their tax-compliance-related activity. The data is used to 
verify that the items reported on the forms are correct, and also for 
general statistics use.
    Current Actions: The burden estimation methodology for tax-exempt 
organizations is being transitioned from the legacy ADL model to the 
Taxpayer Burden Model.
    Type of Review: Revision of currently approved collections.
    Estimates Total Time (Hours): 50,450,000.
    Estimated Total Out-of-Pocket Costs: $1,297,300,000.
    Estimated Total Monetized Burden: $3,594,400,000.
    Affected Public: Tax Exempt Organizations.
    Estimated Number of Respondents: 1,413,200.
    Total Estimated Time: 50.5 million hours.
    Estimated Time per Respondent: 35.7 hours.
    Total Estimated Out-of-Pocket Costs: $1.30 billion.
    Estimated Out-of-Pocket Cost per Respondent: $918.
    Total Estimated Monetized Burden: $3.59 billion.
    Estimated Total Monetized Burden per Respondent: $2,543.

    Note:  Amounts below are for FY2018. Reported time and cost 
burdens are national averages and do not necessarily reflect a 
``typical'' case. Most taxpayers experience lower than average 
burden, with taxpayer burden varying considerably by taxpayer type. 
Detail may not add due to rounding.


                                         Table 1--Fiscal Year 2018 Form 990 Series Tax Compliance Cost Estimates
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                   Type of return
                                                          ----------------------------------------------------------------------------------------------
                                                                Form 990         Form 990-EZ        Form 990-PF         Form 990-T         Form 990-N
--------------------------------------------------------------------------------------------------------------------------------------------------------
Projections of the Number of Returns to be Filed with IRS            322,900            252,900            113,100            124,500            599,800
Estimates Average Total Time (Hours).....................                 85                 45                 47                 40                  2
Estimated Average Total Out-of-Pocket Costs..............             $2,400               $500             $1,800             $1,300                $10
Estimates Total Time (Hours).............................         27,370,000         11,440,000          5,280,000          5,040,000          1,320,000
Estimated Total Out-of-Pocket Costs......................       $787,700,000       $128,000,000       $208,500,000       $167,600,000         $5,500,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Totals may not add due to rounding.

    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 will 
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, 2018.
Laurie Brimmer,
Senior Tax Analyst.

Appendix A

----------------------------------------------------------------------------------------------------------------
           No.                               Title                           Description              OMB No.
----------------------------------------------------------------------------------------------------------------
990......................  ........................................  Return of Organization            1545-0047
                                                                      Exempt From Income Tax.
990......................  & 990 EZ SCH B (BR).....................  Schedule of Contributors          1545-0047
                                                                      (Braille Version).
990......................  (BR)....................................  Return of Organization            1545-0047
                                                                      Exempt From Income Tax
                                                                      (Braille Version).
990......................  990-EZ SCH L (LP).......................  Transactions with                 1545-0047
                                                                      Interested Persons (Large
                                                                      Print Version).

[[Page 42563]]

 
990......................  990-EZ, 990-PF SCH B....................  Schedule of Contributors...       1545-0047
990......................  C.......................................  Farmer's Cooperative              1545-0051
                                                                      Association Income Tax
                                                                      Return.
990......................  EZ......................................  Short Form Return of              1545-1150
                                                                      Organization Exempt From
                                                                      Income Tax.
990......................  EZ (BR).................................  Short Form Return of              1545-1150
                                                                      Organization Exempt From
                                                                      Income Tax (Braille
                                                                      Version).
990......................  N.......................................  Electronic Notice (e-             1545-2085
                                                                      Postcard) for Tax-Exempt
                                                                      Organizations Not Required
                                                                      to File Form 990 or Form
                                                                      990EZ.
990......................  OR 990-EZ (SCH A).......................  Public Charity Status and         1545-0047
                                                                      Public Support.
990......................  OR 990-EZ (SCH C).......................  Political Campaign and            1545-0047
                                                                      Lobbying Activities.
990......................  OR 990-EZ (SCH E).......................  Schools....................       1545-0047
990......................  OR 990-EZ (SCH G).......................  Supplemental Information          1545-0047
                                                                      Regarding Fundraising or
                                                                      Gaming Activities.
990......................  OR 990-EZ (SCH L).......................  Transactions with                 1545-0047
                                                                      Interested Persons.
990......................  OR 990-EZ (SCH N).......................  Liquidation, Termination,         1545-0047
                                                                      Dissolution or Significant
                                                                      Disposition of Assets.
990......................  OR 990-EZ (SCH N-1).....................  Continuation Sheet for Form       1545-0047
                                                                      990 (or 990-EZ) Schedule N.
990......................  OR 990-EZ (SCH O).......................  Supplemental Information to       1545-0047
                                                                      Form 990 or 990-EZ.
990......................  OR 990-EZ(SCH O)(BR)....................  Supplemental Information to       1545-0047
                                                                      Form 990 or 990-EZ
                                                                      (Braille Version).
990......................  PF......................................  Return of Private                 1545-0052
                                                                      Foundation or Section
                                                                      4947(a)(1) Trust Treated
                                                                      as Private Foundation.
990......................  PF (BR).................................  Return of Private                 1545-0047
                                                                      Foundation or Section
                                                                      4947(a)(1) Nonexempt
                                                                      Charitable Trust Treated
                                                                      as a Private Foundation
                                                                      (Braille Version).
990......................  SCH A (BR)..............................  Public Charity Status and         1545-0047
                                                                      Public Support(Braille
                                                                      Version).
990......................  SCH D...................................  Supplemental Financial            1545-0047
                                                                      Statements.
990......................  SCH D (BR)..............................  Supplemental Financial            1545-0047
                                                                      Statements (Braille
                                                                      Version).
990......................  SCH F...................................  Statement of Activities           1545-0047
                                                                      Outside the United States.
990......................  SCH F-1.................................  Continuation Sheet for            1545-0047
                                                                      Schedule F (Form 990).
990......................  SCH H...................................  Hospitals..................       1545-0047
990......................  SCH I...................................  Grants and Other Assistance       1545-0047
                                                                      to Organizations,
                                                                      Governments, and
                                                                      Individuals in the United
                                                                      States.
990......................  SCH I (BR)..............................  Grants and Other Assistance       1545-0047
                                                                      to Organizations,
                                                                      Governments, and
                                                                      Individuals in the U.S.
                                                                      (Braille Version).
990......................  SCH I-1.................................  Continuation Sheet for            1545-0047
                                                                      Schedule I.
990......................  SCH J...................................  Compensation Information...       1545-0047
990......................  SCH J (BR)..............................  Compensation Information          1545-0047
                                                                      (Braille Version).
990......................  SCH J-1.................................  Continuation Sheet for            1545-0047
                                                                      Schedule J (Form 990).
990......................  SCH J-2.................................  Continuation Sheet for Form       1545-0047
                                                                      990.
990......................  SCH K...................................  Supplemental Information on       1545-0047
                                                                      Tax-Exempt Bonds.
990......................  SCH M...................................  Noncash Contributions......       1545-0047
990......................  SCH R...................................  Related Organizations and         1545-0047
                                                                      Unrelated Partnerships.
990......................  SCH R (BR)..............................  Related Organizations and         1545-0047
                                                                      Unrelated Partnerships
                                                                      (Braille Version).
990......................  SCH R-1.................................  Continuation Sheet for            1545-0047
                                                                      Schedule R.
990......................  T.......................................  Exempt Organization               1545-0687
                                                                      Business Income Tax Return.
990......................  T (BR)..................................  Exempt Organization               1545-0687
                                                                      Business Income Tax Return
                                                                      (Braille Version).
990......................  W.......................................  Estimated Tax on Unrelated        1545-0976
                                                                      Business Taxable Income
                                                                      for Tax-Exempt
                                                                      Organizations.
1023.....................  ........................................  Application for Recognition       1545-0056
                                                                      of Exemption Under Section
                                                                      501(c)(3) of the Internal
                                                                      Revenue Code.
1023.....................  (BR)....................................  Application for Recognition       1545-0056
                                                                      of Exemption Under Section
                                                                      501(c)(3) of the Internal
                                                                      Revenue Code (Braille
                                                                      Version).
1023.....................  I.......................................  Application for Recognition       1545-0056
                                                                      of Exemption Under Section
                                                                      501(c)(3) of the Internal
                                                                      Revenue Code (Interactive
                                                                      Version).
1024.....................  ........................................  Application for Recognition       1545-0057
                                                                      of Exemption Under Section
                                                                      501(a) or for
                                                                      Determination Under
                                                                      Section 120.
1028.....................  ........................................  Application for Recognition       1545-0058
                                                                      of Exemption.
1028.....................  (BR)....................................  Application for Recognition       1545-0058
                                                                      of Exemption (Braille
                                                                      Version).
5578.....................  ........................................  Annual Certification of           1545-0213
                                                                      Racial Nondiscrimination
                                                                      for a Private School
                                                                      Exempt From Federal Income
                                                                      Tax.
5884.....................  C.......................................  Credit Against Employment         1545-2226
                                                                      Tax for Tax-Exempt
                                                                      Employers Hiring Qualified
                                                                      Tax-Exempt Organizations
                                                                      Hiring Qualified Veterans.
8038.....................  ........................................  Information Return for Tax-       1545-0720
                                                                      Exempt Private Activity
                                                                      Bond Issues.
8038.....................  B.......................................  Information Return for            1545-2161
                                                                      Build America Bonds and
                                                                      Recovery Zone Economic
                                                                      Development Bonds.
8038.....................  CP......................................  Credit for Qualified Bonds        1545-2161
                                                                      Allowed to Issuer.
8038.....................  G.......................................  Information Return for            1545-0720
                                                                      Government Purpose Tax-
                                                                      Exempt Bond Issues.
8038.....................  GC......................................  Consolidated Information          1545-0720
                                                                      Return for Small Tax-
                                                                      Exempt Government Bond
                                                                      Issues.
8038.....................  R.......................................  Request for Recovery of           1545-1750
                                                                      Overpayment Under
                                                                      Arbitrage Rebate
                                                                      Provisions.
8038.....................  T.......................................  Arbitrage Rebate and              1545-1219
                                                                      Penalty in Lieu of
                                                                      Arbitrage Rebate.
8038.....................  TC......................................  Information Return for Tax        1545-2160
                                                                      Credit and Specified Tax
                                                                      Credit Bonds as the result
                                                                      of the new Hire bill.
8282.....................  ........................................  Donee Information return...       1545-0908
8453.....................  EO......................................  Exempt Organization               1545-1879
                                                                      Declaration & Signature
                                                                      for Electronic Filing.
8453.....................  X.......................................  Political Organization            1545-1693
                                                                      Declaration for Electronic
                                                                      Filing of Notice 527
                                                                      Status.
8868.....................  ........................................  Application for Extension         1545-1709
                                                                      of Time To File an Exempt
                                                                      Organization Return.
8868.....................  (BR)....................................  Application for Extension         1545-1709
                                                                      of Time To File an Exempt
                                                                      Organization Return
                                                                      (Braille Version).

[[Page 42564]]

 
8870.....................  ........................................  Information Return for            1545-1702
                                                                      Transfer Associations.
8871.....................  ........................................  Political Organization            1545-1693
                                                                      Notice of Section 527
                                                                      Status.
8872.....................  ........................................  Political Organization            1545-1696
                                                                      Report of Contributions
                                                                      and Expenditures.
8879.....................  EO......................................  IRS e-file Signature              1545-1878
                                                                      Authorization for an
                                                                      Exempt Organization.
8886.....................  T.......................................  Disclosure by Tax-Exempt          1545-2078
                                                                      Entity Regarding
                                                                      Prohibited Tax Shelter
                                                                      Transaction.
8899.....................  ........................................  Notice of Income from             1545-1962
                                                                      Donated Intellectual
                                                                      Property.
----------------------------------------------------------------------------------------------------------------

Appendix B

------------------------------------------------------------------------
                    Title/description                         OMB No.
------------------------------------------------------------------------
EE-111-80 (TD 8019--Final) Public Inspection of Exempt         1545-0742
 Organization Return....................................
TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85)       1545-0923
Revenue Procedure 98-19, Exceptions to the notice and          1545-1589
 reporting requirements of section 6033(e)(1) and the
 tax imposed by section 6033(e)(2)......................
REG-246256-96 (Final TD 8978) Excise Taxes on Excess           1545-1623
 Benefit Transactions...................................
T.D. 8861, Private Foundation Disclosure Rules..........       1545-1655
Notice 2006-109--Interim Guidance Regarding Supporting         1545-2050
 Organizations and Donor Advised Funds..................
Disclosure by taxable party to the tax-exempt entity....       1545-2079
Reinstatement and Retroactive Reinstatement for                1545-2206
 Reasonable Cause (Rev. Proc. 2014-11) and Transitional
 Relief for Small Organizations (Notice 2011-43) under
 IRC Sec.   6033(j).....................................
TD 8086--Election for $10 Million Limitation on Exempt         1545-0940
 Small Issues of Industrial Development Bonds;
 Supplemental Capital Expenditure Statements (LR-185-84
 Final).................................................
Arbitrage Restrictions and Guidance on Issue Price             1545-1347
 Definition for Tax Exempt Bonds........................
TD 8712 (Final), Definition of Private Activity Bonds;         1545-1451
 TD 9741, General Allocation and Accounting Regulations
 Under Section 141; Remedial Actions for Tax-Exempt
 Bonds..................................................
FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt          1545-1490
 Bonds..................................................
REG-121475-03 (TD 9495-Final) Qualified Zone Academy           1545-1908
 Bonds: Obligations of States and Political Subdivisions
Notice 2009-26, Build America Bonds and Direct Payment         1545-2143
 Subsidy Implementation.................................
Notice 2012-48: Tribal Economic Development Bonds.......       1545-2233
TD 7925 7952--Indian Tribal Governments Treated As             1545-0823
 States For Certain Purposes............................
Revenue Procedure 97-15, Section 103--Remedial Payment         1545-1528
 Closing Agreement Program..............................
EE-12-78 Non-Bank Trustees..............................       1545-0806
TD 9099--Disclosure of Relative Values of Optional Forms       1545-0928
 of Benefit.............................................
EE-147-87 (Final) Qualified Separate Lines of Business..       1545-1221
TD 8619 (Final) (EE-43-92l) Direct Rollovers and 20-           1545-1341
 Percent Withholding Upon Eligible Rollover
 Distributions from Qualified Plans.....................
PS-100-88 (TD8540) (Final) Valuation Tables.............       1545-1343
Revenue Procedure 2017-4................................       1545-1520
TD 8769 (Final)--(REG-107644-97) Permitted Elimination         1545-1545
 of Pre-retirement Optional Forms of Benefit............
Notice 97-45, Highly Compensated Employee Definition....       1545-1550
Compensation Deferred Under Eligible Deferred                  1545-1580
 Compensation Plans (TD 9075)...........................
TD 8816 (Final) Roth IRAs...............................       1545-1616
REG-108639-99 (Final) Retirement Plans; Cash or Deferred       1545-1669
 Arrangements Under Section 401(k) and Matching
 Contributions or Employee Contributions Under Section
 401(m); TD 9169........................................
Revenue Ruling 2000-35 Automatic Enrollment in Section         1545-1694
 403(b) Plans...........................................
Notice 2002-27--IRA Required Minimum Distribution              1545-1779
 Reporting..............................................
TD 9142 (Final), Deemed IRAs in Qualified Retirement           1545-1841
 Plans (REG-157302-02)..................................
REG-146459-05--TD 9324 (Final) Designated Roth                 1545-1992
 Contributions Under Section 402A.......................
TD 9467 (REG-139236-07) and Notice 2014-53..............       1545-2095
TD 9641--Suspension or Reduction of Safe Harbor                1545-2191
 Contributions (REG-115699-09)..........................
Waiver of 60-Day Rollover Requirement...................       1545-2269
TD 7898--Employers Qualified Educational Assistance            1545-0768
 Programs...............................................
TD 8864 (Final); EE-63-88 (Final and temp regulations)         1545-0771
 Taxation of Fringe Benefits and Exclusions From Gross
 Income for Certain Fringe Benefits; IA-140-86
 (Temporary) Fringe Benefits............................
TD 8073 (Temporary Regulations)--Effective Dates and           1545-0916
 Other Issues Arising Under the Employee Benefit
 Provisions of the Tax Reform Act of 1984...............
REG-209484-87 (TD 8814 final) Federal Insurance                1545-1643
 Contributions Act (FICA) Taxation of Amounts Under
 Employee Benefit Plans.................................
REG-164754-01 (FINAL) Split-Dollar Life Insurance              1545-1792
 Arrangements...........................................
T.D. 9088, Compensatory Stock Options Under Section 482.       1545-1794
T.D. 9083--Golden Parachute Payments....................       1545-1851
Revenue Procedure 2014-55, Election Procedures and             1545-1773
 Information Reporting with Respect to Interests in
 Certain Canadian Retirement Plans......................
Substitute Mortality Tables for Single Employer Defined        1545-2073
 Benefit Plans..........................................
T.D. 8802--Certain Asset Transfers to a Tax-Exempt             1545-1633
 Entity.................................................
REG-113572-99 (TD 8933) Qualified Transportation Fringe        1545-1676
 Benefits...............................................
Revenue Procedure 2016--1, Rulings and determination           1545-1522
 letters--26 CFR 601-.201...............................
26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2          1545-0798
 Additional Records under FICA; 26 CFR 31.6001-3,
 Additional records under Railroad Retirement Tax Act;
 26 CFR 31.6001-5 Additional records....................
IA-44-94 (Final) Deductibility, Substantiation, and            1545-1464
 Disclosure of Certain Charitable Contributions.........
Notice 2005-41, Guidance Regarding Qualified                   1545-1937
 Intellectual Property Contributions....................

[[Page 42565]]

 
De Minimis Error Safe Harbor to the I.R.C. Sec.  Sec.          1545-2270
 6721 and 6722 Penalties................................
Substantiation of Charitable Contributions--TD 8002.....       1545-0754
Qualified Conservation Contributions....................       1545-0763
TD 7852--Registration Requirements with Respect to Debt        1545-0945
 Obligations (NPRM, LR-255-82)..........................
Notice 2007-70--Charitable Contributions of Certain            1545-1980
 Motor Vehicles, Boats, and Airplanes. Reporting
 requirements under Sec. 170(f)(12)(D)..................
TD 8124--Time and Manner of Making Certain Elections           1545-0982
 Under the Tax Reform Act of 1986.......................
EE-14-81 (NPRM) Deductions and Reductions in Earnings          1545-1393
 and Profits (or Accumulated Profits) With Respect to
 Certain Foreign Deferred Compensation Plans Maintained
 by Certain Foreign Corporations or.....................
TD 9724--Summary of Benefits and Coverage Disclosures...       1545-2229
TD 7845--Inspection of Applications for Tax Exemption          1545-0817
 and Applications for Determination Letters for Pension
 and Other Plans (Final)................................
REG-130477-00; REG-130481-00 (TD 8987 -Final), Required        1545-0996
 Distributions From Retirement Plans....................
EE-175-86 (Final) Certain Cash or Deferred Arrangements        1545-1069
 and Employee and Matching Contributions under Employee
 Plans: REG--108639-99 (NPRM) Retirement Plans; Cash or
 Deferred Arrangements..................................
Change in Minimum Funding Method (Rev. Proc. 2000-41)...       1545-1704
REG-109481-99 (TD 9076--Final) Special Rules Under             1545-1724
 Section 417(a)(7) for Written Explanations Provided by
 Qualified Retirement Plans After Annuity Starting Dates
TD 9472 (Final)--Notice Requirements for Certain Pension       1545-1780
 Plan Amendments Significantly Reducing the Rate of
 Future Benefit Accrual.................................
T.D. 9079--Ten or More Employer Plan Compliance                1545-1795
 Information............................................
Waivers of Minimum Funding Standards--Revenue Procedure        1545-1873
 2004-15................................................
Election of Alternative Deficit Reduction Contribution         1545-1883
 and Plan Amendments....................................
Revenue Procedure 2010-52, Extension of the Amortization       1545-1890
 Period for Plan Sponsor of a Multiemployer Pension Plan
Designated Roth Contributions to Cash or Deferred              1545-1931
 Arrangements Under Section 401(k)......................
Notice 2005-40, Election to Defer Net Experience Loss in       1545-1935
 a Multiemployer Plan...................................
Notice 2006-107--Diversification Requirements for              1545-2049
 Qualified Defined Contribution Plans Holding Publicly
 Traded Employer Securities.............................
Revised Regulations Concerning Section 403(b) Tax-             1545-2068
 Sheltered Annuity Contracts--TD 9340 (Final)...........
TD 9447 (Final) Automatic Contribution Arrangements.....       1545-2135
NOT-2009-31--Election and Notice Procedures for                1545-2141
 Multiemployer Plans under Sections 204 and 205 of WRERA
Relief and Guidance on Corrections of Certain Failures         1545-2164
 of a Nonqualified Deferred Compensation Plan to Comply
 with Sec.   409A(a)....................................
Suspension of Benefits Under the Multiemployer Pension         1545-2260
 Reform Act of 2014; Administration of Multiemployer
 Plan Participant Vote..................................
REG-209823-96 (TD 8791)--Guidance Regarding Charitable         1545-1536
 Remainder Trusts and Special Valuation Rules for
 Transfer of Interests in Trusts........................
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[FR Doc. 2018-18135 Filed 8-21-18; 8:45 am]
 BILLING CODE 4830-01-P