Proposed Collection; Comment Request for Forms: Exempt Organization-990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899, 50102-50105 [2019-20640]

Download as PDF 50102 Federal Register / Vol. 84, No. 185 / Tuesday, September 24, 2019 / Notices Desired Focus of Comments: The Internal Revenue Service (IRS) is particularly interested in comments that: • Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; • Evaluate the accuracy of the agency’s estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used; • Enhance the quality, utility, and clarity of the information to be collected; and • Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., by permitting electronic submissions of responses. Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record. Approved: September 17, 2019. R. Joseph Durbala, IRS Tax Analyst. [FR Doc. 2019–20637 Filed 9–23–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY khammond on DSKJM1Z7X2PROD with NOTICES Internal Revenue Service Proposed Collection; Comment Request for Forms: Exempt Organization—990, 990–BL, 990–EZ, 990–N, 990–PF, 990–T, 990–W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990–EZ SCH A, 990/990–EZ SCH C, 990/990–EZ SCH G, 990/990–EZ SCH L, 990/990–EZ SCH N, 990/990–EZ SCH O, 990/990– EZ/990–PF SCH B, 1023, 1023–EZ, 1023–Interactive, 1024, 1024–A, 1028, 1120–POL, 4720, 5578, 5884–C, 6069, 6497, 8038, 8038–B, 8038–CP, 8038–G, 8038–GC, 8038–R, 8038–T, 8038–TC, 8282, 8328, 8330, 8453–E.O., 8453–X, 8718, 8868, 8870, 8871, 8872, 8879– E.O., 8886–T, 8899 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: VerDate Sep<11>2014 17:37 Sep 23, 2019 Jkt 247001 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 taxexempt organizations. DATES: Written comments should be received on or before November 25, 2019 to be assured of consideration. 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.Christophe@irs.gov. SUPPLEMENTARY INFORMATION: SUMMARY: Forms • Exempt Organization 990, 990– BL, 990–EZ, 990–N, 990–PF, 990–T, 990–W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/ 990–EZ SCH A, 990/990–EZ SCH C, 990/990–EZ SCH G, 990/990–EZ SCH L, 990/990–EZ SCH N, 990/990–EZ SCH O, 990/990–EZ/990–PF SCH B, 1023, 1023–EZ, 1023–Interactive, 1024, 1024– A, 1028, 1120–POL, 4720, 5578, 5884– C, 6069, 6497, 8038, 8038–B, 8038–CP, 8038–G, 8038–GC, 8038–R, 8038–T, 8038–TC, 8282, 8328, 8330, 8453–E.O., 8453–X, 8718, 8868, 8870, 8871, 8872, 8879–E.O., 8886–T, 8899 related 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 Pub 1075, 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 PO 00000 Frm 00124 Fmt 4703 Sfmt 4703 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 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 T.D. 8802—Certain Asset Transfers to a Tax-Exempt Entity 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 Publication 1075 Tax Information Security Guidelines for Federal, State and Local Agencies Today, over 70 percent of all taxexempt organization returns other than Form 990–N and all Forms 990–N are prepared using software by the taxpayer or with preparer assistance. There are 56 forms used by taxexempt organizations. These include Forms 990, 990–PF, 990–N, and 990–T, and related schedules tax-exempt organizations attach to their tax returns (see Appendix-A to this notice). In E:\FR\FM\24SEN1.SGM 24SEN1 Federal Register / Vol. 84, No. 185 / Tuesday, September 24, 2019 / Notices Taxpayer Burden Estimates Note: These estimates are preliminary. They will be revised to incorporate a more comprehensive review of changes from legislative and regulatory changes since 2018 in the 30-day notice. 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 khammond on DSKJM1Z7X2PROD with NOTICES Note: The average burden for Forms 990, 990–PF, 990–N and 990–T will be separately stated in the 30-day notice for this FRN when the burden estimate is finalized. 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. attachments to these forms and related forms (see the Appendix-A to this notice). Abstract: OMB number 1545–0047 reports the estimated burden incurred by tax-exempt organizations to meet their tax-compliance-related reporting requirements. The estimate is preliminary and reflects only the change in burden related to technical adjustments related to updating the number of affected taxpayers to reflect the FY2020 forecast. Affected Public: Tax-Exempt Organizations. Estimated Number of Respondents: 1,548,500. Total Estimated Time: 50.1 million hours. 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 Estimated Time per Respondent: 32.38 hours. Total Estimated Out-of-Pocket Costs: $1.30 billion. Estimated Out-of-Pocket Cost per Respondent: $841. Total Estimated Monetized Burden: $3.61 billion. Estimated Total Monetized Burden per Respondent: $2,331. Note: Amounts below are for FY2020. 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. 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: September 18, 2019. Laurie Brimmer, Senior Tax Analyst. Appendix A No. Title Description 990 .................. 990 .................. ............................................. BL ....................................... 990 .................. 990 .................. EZ ....................................... N ......................................... 990 990 990 990 990 990 990 PF ....................................... T ......................................... W ........................................ 990–EZ, 990–PF SCH B .... OR 990–EZ SCH A ............ OR 990–EZ SCH C ............ OR 990–EZ SCH E ............ Return of Organization Exempt From Income Tax. Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons. Short Form Return of Organization Exempt From Income Tax. Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ. Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. Exempt Organization Business Income Tax Return and Proxy Tax. Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Schedule of Contributors. Public Charity Status and Public Support. Political Campaign and Lobbying Activities. Schools. .................. .................. .................. .................. .................. .................. .................. VerDate Sep<11>2014 17:37 Sep 23, 2019 Jkt 247001 PO 00000 Frm 00125 Fmt 4703 Sfmt 4703 E:\FR\FM\24SEN1.SGM 24SEN1 EN24SE19.003</GPH> addition, there are numerous regulations, notices and Treasury Decisions that are covered by the burden estimate provided in this notice. (See Appendix B for a list). 50103 50104 Federal Register / Vol. 84, No. 185 / Tuesday, September 24, 2019 / Notices No. Title Description .................. .................. .................. .................. .................. .................. .................. .................. OR 990–EZ SCH G ........... OR 990–EZ SCH L ............ OR 990–EZ SCH N ............ OR 990–EZ SCH O ........... SCH D ................................ SCH F ................................ SCH H ................................ SCH I .................................. 990 .................. 990 .................. 990 .................. 990 .................. 1023 ................ 1023 ................ SCH J ................................. SCH K ................................ SCH M ................................ SCH R ................................ ............................................. EZ ....................................... 1023 1024 1024 1028 1120 4720 5578 ................ ................ ................ ................ ................ ................ ................ I .......................................... ............................................. A ......................................... ............................................. POL .................................... ............................................. ............................................. 5884 ................ 6069 ................ C ......................................... ............................................. 6497 8038 8038 8038 8038 8038 8038 8038 8038 ................ ................ ................ ................ ................ ................ ................ ................ ................ ............................................. ............................................. B ......................................... CP ...................................... G ......................................... GC ...................................... R ......................................... T ......................................... TC ....................................... 8282 8328 8330 8453 8453 8718 8868 8870 8871 8872 8879 8886 8899 ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ............................................. ............................................. ............................................. EO ...................................... X ......................................... ............................................. ............................................. ............................................. ............................................. ............................................. EO ...................................... T ......................................... ............................................. Supplemental Information Regarding Fundraising or Gaming Activities. Transactions With Interested Persons. Liquidation, Termination, Dissolution, or Significant Disposition of Assets. Supplemental Information to Form 990 or 990–EZ. Supplemental Financial Statements. Statement of Activities Outside the United States. Hospitals. Grants and Other Assistance to Organizations, Governments, and Individuals in the United States. Compensation Information. Supplemental Information on Tax-Exempt Bonds. Noncash Contributions. Related Organizations and Unrelated Partnerships. Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Streamlined 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. Application for Recognition of Exemption Under Section 501(a). Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code. Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code. U.S. Income Tax Return for Certain Political Organizations. Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction. Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. Information Return for Tax-Exempt Private Activity Bond Issues. Information Return for Build America Bonds and Recovery Zone Economic Development Bonds. Return for Credit Payments to Issuers of Qualified Bonds. 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. Carry forward Election of Unused Private Activity Bond Volume. Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs). Exempt Organization Declaration and Signature for Electronic Filing. Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. User Fee for Exempt Organization Determination Letter Request. Application for Automatic Extension of Time To File an Exempt Organization Return. Information Return for Transfers Associated With Certain Personal Benefit Contracts. 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. 990 990 990 990 990 990 990 990 Appendix B khammond on DSKJM1Z7X2PROD with NOTICES Title/description 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. VerDate Sep<11>2014 17:37 Sep 23, 2019 Jkt 247001 PO 00000 Frm 00126 Fmt 4703 Sfmt 4703 E:\FR\FM\24SEN1.SGM 24SEN1 Federal Register / Vol. 84, No. 185 / Tuesday, September 24, 2019 / Notices 50105 Title/description Notice 2009–26, Build America Bonds and Direct Payment Subsidy Implementation. Notice 2012–48: Tribal Economic Development Bonds. TD 7925—Indian Tribal Governments Treated As States For Certain Purposes. Revenue Procedure 97–15, Section 103—Remedial Payment Closing Agreement Program. T.D. 8802—Certain Asset Transfers to a Tax-Exempt Entity. 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. Publication 1075 Tax Information Security Guidelines for Federal, State and Local Agencies. [FR Doc. 2019–20640 Filed 9–23–19; 8:45 a.m.] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Solicitation of Nominations for Appointment to the Geriatrics and Gerontology Advisory Committee AMENDED ACTION: Notice. The Department of Veterans Affairs (VA), Office of Geriatrics and Extended Care, is seeking nominations of qualified candidates to be considered for appointment as a member of the Geriatrics and Gerontology Advisory Committee (herein-after in this section referred to as ‘‘the Committee’’). The Committee advises the VA Secretary and the Under Secretary for Health on all matters pertaining to geriatrics and gerontology. SUMMARY: Nominations of qualified candidates are being sought to fill two vacancies on the Committee. Nominations for membership on the Committee must be received no later than 5:00 p.m. EST on October 31, 2019. ADDRESSES: All nominations should be mailed to Marianne Shaughnessy, Ph.D., CRNP, Geriatrics and Gerontology Advisory Committee (GGAC), Department of Veterans Affairs, 810 Vermont Ave. NW, (10NC4), Washington, DC 20420 or emailed to Marianne.Shaughnessy@va.gov. FOR FURTHER INFORMATION CONTACT: Marianne Shaughnessy, Ph.D., CRNP, GGAC, by phone at (202) 461–7217 or by email at Marianne.Shaughnessy@ va.gov. A copy of the Committee charter and list of the current membership can also be obtained by contacting Dr. Shaughnessy. khammond on DSKJM1Z7X2PROD with NOTICES DATES: The Committee’s areas of interest include but are not limited to: (1) Assessing the capability of VA health care facilities to respond with the most effective and appropriate services possible to the medical, psychological and social needs SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 17:37 Sep 23, 2019 Jkt 247001 of Veterans facing the consequences of aging, serious illness or disability; and (2) advancing scientific knowledge to meet those needs by enhancing geriatric care for older Veterans through geriatric and gerontology research, the training of health personnel in the provision of health care to older individuals, and the development of improved models of clinical services for older Veterans. Membership Criteria and Qualifications: The Committee is comprised of not more than 12 members, each of whom have established interest and considerable vocation-related experiences bearing on health care for aging Veterans, including experience in areas such as: VA- and non-VA health systems, academic geriatric and gerontology programs, palliative medicine, home and community-based care, nursing home care, relevant policy issues, and grantfunded academic research. The expertise required of GGAC members includes, but is not limited to, the following: a. Familiarity or experience with clinical and health policies concerning the elderly; and/or b. familiarity or experience with the partnerships between VA and health sciences academic programs; and/or c. familiarity with the history of geriatrics in the VA and in the US, and the unique role that has been played in that evolution by the VA’s Geriatric Research, Education, and Clinical Centers (GRECCs). Membership Requirements: The Committee holds at least one face to face meeting in Washington, DC and conducts 4–5 site visits a year. The ideal candidate will be willing to travel 3–5 times per year to help the Committee fulfill its Chartered objectives. The Committee’s diverse membership is characterized by a range of backgrounds and knowledge sufficiently broad to provide adequate advice and guidance to the Secretary. VA strives to develop a Committee membership that includes diversity in military services, ranks, and deployments, military service, military deployments, working with Veterans, committee subject matter PO 00000 Frm 00127 Fmt 4703 Sfmt 4703 expertise, as well as diversity in race/ ethnicity, gender, religion, disability, geographical background, and profession. We ask that nominations include information of this type so that VA can ensure diverse Committee membership. Requirements for Nomination Submission: Nominations should be typed (one nomination per nominator). Nomination package should include: (1) A letter of nomination that clearly states the name and affiliation of the nominee, the basis for the nomination (i.e., specific attributes which qualify the nominee for service in this capacity), and a statement from the nominee indicating the willingness to serve as a member of the Committee; (2) The nominee’s contact information, including name, mailing address, telephone numbers, and email address; (3) The nominee’s curriculum vitae; and (4) A summary of the nominee’s experience and qualifications relative to the membership considerations described above. Individuals selected for appointment to the Committee shall be invited to serve a four-year term. Committee members will receive a stipend for attending Committee meetings, including per diem and reimbursement for travel expenses incurred. The Department makes every effort to ensure that the membership of VA federal advisory committees is diverse in terms of points of view represented and the committee’s capabilities. Appointments to this Committee shall be made without discrimination because of a person’s race, color, religion, sex, sexual orientation, gender identify, national origin, age, disability, or genetic information. Nominations must state that the nominee is willing to serve as a member of the Committee and appears to have no conflict of interest that would preclude membership. E:\FR\FM\24SEN1.SGM 24SEN1

Agencies

[Federal Register Volume 84, Number 185 (Tuesday, September 24, 2019)]
[Notices]
[Pages 50102-50105]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-20640]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms: Exempt 
Organization--990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH 
E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 
990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ 
SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-
EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 
1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-
G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-
X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA). This notice requests comments on 
all forms used by tax-exempt organizations.

DATES: Written comments should be received on or before November 25, 
2019 to be assured of consideration.

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 [email protected].

SUPPLEMENTARY INFORMATION: 

Forms

     Exempt Organization 990, 990-BL, 990-EZ, 990-N, 990-PF, 
990-T, 990-W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 
990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-
EZ SCH C, 990/990-EZ SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/
990-EZ SCH O, 990/990-EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 
1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 
8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 
8330, 8453-E.O., 8453-X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-
T, 8899 related 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

Pub 1075, 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
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
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity
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
Publication 1075 Tax Information Security Guidelines for Federal, State 
and Local Agencies

    Today, over 70 percent of all tax-exempt organization returns other 
than Form 990-N and all Forms 990-N are prepared using software by the 
taxpayer or with preparer assistance.
    There are 56 forms used by tax-exempt organizations. These include 
Forms 990, 990-PF, 990-N, and 990-T, and related schedules tax-exempt 
organizations attach to their tax returns (see Appendix-A to this 
notice). In

[[Page 50103]]

addition, there are numerous regulations, notices and Treasury 
Decisions that are covered by the burden estimate provided in this 
notice. (See Appendix B for a list).

Taxpayer Burden Estimates

    Note:  These estimates are preliminary. They will be revised to 
incorporate a more comprehensive review of changes from legislative 
and regulatory changes since 2018 in the 30-day notice.

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 and related forms (see the Appendix-A to 
this notice).
    Abstract: OMB number 1545-0047 reports the estimated burden 
incurred by tax-exempt organizations to meet their tax-compliance-
related reporting requirements. The estimate is preliminary and 
reflects only the change in burden related to technical adjustments 
related to updating the number of affected taxpayers to reflect the 
FY2020 forecast.
    Affected Public: Tax-Exempt Organizations.
    Estimated Number of Respondents: 1,548,500.
    Total Estimated Time: 50.1 million hours.
    Estimated Time per Respondent: 32.38 hours.
    Total Estimated Out-of-Pocket Costs: $1.30 billion.
    Estimated Out-of-Pocket Cost per Respondent: $841.
    Total Estimated Monetized Burden: $3.61 billion.
    Estimated Total Monetized Burden per Respondent: $2,331.

    Note:  Amounts below are for FY2020. 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.

[GRAPHIC] [TIFF OMITTED] TN24SE19.003


    Note: The average burden for Forms 990, 990-PF, 990-N and 990-T 
will be separately stated in the 30-day notice for this FRN when the 
burden estimate is finalized.
    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: September 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.

Appendix A

----------------------------------------------------------------------------------------------------------------
              No.                                    Title                                 Description
----------------------------------------------------------------------------------------------------------------
990............................  .............................................  Return of Organization Exempt
                                                                                 From Income Tax.
990............................  BL...........................................  Information and Initial Excise
                                                                                 Tax Return for Black Lung
                                                                                 Benefit Trusts and Certain
                                                                                 Related Persons.
990............................  EZ...........................................  Short Form Return of
                                                                                 Organization Exempt From Income
                                                                                 Tax.
990............................  N............................................  Electronic Notice (e-Postcard)
                                                                                 for Tax-Exempt Organizations
                                                                                 Not Required to File Form 990
                                                                                 or Form 990EZ.
990............................  PF...........................................  Return of Private Foundation or
                                                                                 Section 4947(a)(1) Trust
                                                                                 Treated as Private Foundation.
990............................  T............................................  Exempt Organization Business
                                                                                 Income Tax Return and Proxy
                                                                                 Tax.
990............................  W............................................  Estimated Tax on Unrelated
                                                                                 Business Taxable Income for Tax-
                                                                                 Exempt Organizations.
990............................  990-EZ, 990-PF SCH B.........................  Schedule of Contributors.
990............................  OR 990-EZ SCH A..............................  Public Charity Status and Public
                                                                                 Support.
990............................  OR 990-EZ SCH C..............................  Political Campaign and Lobbying
                                                                                 Activities.
990............................  OR 990-EZ SCH E..............................  Schools.

[[Page 50104]]

 
990............................  OR 990-EZ SCH G..............................  Supplemental Information
                                                                                 Regarding Fundraising or Gaming
                                                                                 Activities.
990............................  OR 990-EZ SCH L..............................  Transactions With Interested
                                                                                 Persons.
990............................  OR 990-EZ SCH N..............................  Liquidation, Termination,
                                                                                 Dissolution, or Significant
                                                                                 Disposition of Assets.
990............................  OR 990-EZ SCH O..............................  Supplemental Information to Form
                                                                                 990 or 990-EZ.
990............................  SCH D........................................  Supplemental Financial
                                                                                 Statements.
990............................  SCH F........................................  Statement of Activities Outside
                                                                                 the United States.
990............................  SCH H........................................  Hospitals.
990............................  SCH I........................................  Grants and Other Assistance to
                                                                                 Organizations, Governments, and
                                                                                 Individuals in the United
                                                                                 States.
990............................  SCH J........................................  Compensation Information.
990............................  SCH K........................................  Supplemental Information on Tax-
                                                                                 Exempt Bonds.
990............................  SCH M........................................  Noncash Contributions.
990............................  SCH R........................................  Related Organizations and
                                                                                 Unrelated Partnerships.
1023...........................  .............................................  Application for Recognition of
                                                                                 Exemption Under Section
                                                                                 501(c)(3) of the Internal
                                                                                 Revenue Code.
1023...........................  EZ...........................................  Streamlined Application for
                                                                                 Recognition of Exemption Under
                                                                                 Section 501(c)(3) of the
                                                                                 Internal Revenue Code.
1023...........................  I............................................  Application for Recognition of
                                                                                 Exemption Under Section
                                                                                 501(c)(3) of the Internal
                                                                                 Revenue Code.
1024...........................  .............................................  Application for Recognition of
                                                                                 Exemption Under Section 501(a).
1024...........................  A............................................  Application for Recognition of
                                                                                 Exemption Under Section
                                                                                 501(c)(4) of the Internal
                                                                                 Revenue Code.
1028...........................  .............................................  Application for Recognition of
                                                                                 Exemption Under Section 521 of
                                                                                 the Internal Revenue Code.
1120...........................  POL..........................................  U.S. Income Tax Return for
                                                                                 Certain Political
                                                                                 Organizations.
4720...........................  .............................................  Return of Certain Excise Taxes
                                                                                 Under Chapters 41 and 42 of the
                                                                                 Internal Revenue Code.
5578...........................  .............................................  Annual Certification of Racial
                                                                                 Nondiscrimination for a Private
                                                                                 School Exempt From Federal
                                                                                 Income Tax.
5884...........................  C............................................  Work Opportunity Credit for
                                                                                 Qualified Tax-Exempt
                                                                                 Organizations Hiring Qualified
                                                                                 Veterans.
6069...........................  .............................................  Return of Excise Tax on Excess
                                                                                 Contributions to Black Lung
                                                                                 Benefit Trust Under Section
                                                                                 4953 and Computation of Section
                                                                                 192 Deduction.
6497...........................  .............................................  Information Return of Nontaxable
                                                                                 Energy Grants or Subsidized
                                                                                 Energy Financing.
8038...........................  .............................................  Information Return for Tax-
                                                                                 Exempt Private Activity Bond
                                                                                 Issues.
8038...........................  B............................................  Information Return for Build
                                                                                 America Bonds and Recovery Zone
                                                                                 Economic Development Bonds.
8038...........................  CP...........................................  Return for Credit Payments to
                                                                                 Issuers of Qualified Bonds.
8038...........................  G............................................  Information Return for
                                                                                 Government Purpose Tax-Exempt
                                                                                 Bond Issues.
8038...........................  GC...........................................  Consolidated Information Return
                                                                                 for Small Tax-Exempt Government
                                                                                 Bond Issues.
8038...........................  R............................................  Request for Recovery of
                                                                                 Overpayment Under Arbitrage
                                                                                 Rebate Provisions.
8038...........................  T............................................  Arbitrage Rebate and Penalty in
                                                                                 Lieu of Arbitrage Rebate.
8038...........................  TC...........................................  Information Return for Tax
                                                                                 Credit and Specified Tax Credit
                                                                                 Bonds as the result of the new
                                                                                 Hire bill.
8282...........................  .............................................  Donee Information Return.
8328...........................  .............................................  Carry forward Election of Unused
                                                                                 Private Activity Bond Volume.
8330...........................  .............................................  Issuer's Quarterly Information
                                                                                 Return for Mortgage Credit
                                                                                 Certificates (MCCs).
8453...........................  EO...........................................  Exempt Organization Declaration
                                                                                 and Signature for Electronic
                                                                                 Filing.
8453...........................  X............................................  Political Organization
                                                                                 Declaration for Electronic
                                                                                 Filing of Notice of Section 527
                                                                                 Status.
8718...........................  .............................................  User Fee for Exempt Organization
                                                                                 Determination Letter Request.
8868...........................  .............................................  Application for Automatic
                                                                                 Extension of Time To File an
                                                                                 Exempt Organization Return.
8870...........................  .............................................  Information Return for Transfers
                                                                                 Associated With Certain
                                                                                 Personal Benefit Contracts.
8871...........................  .............................................  Political Organization Notice of
                                                                                 Section 527 Status.
8872...........................  .............................................  Political Organization Report of
                                                                                 Contributions and Expenditures.
8879...........................  EO...........................................  IRS e-file Signature
                                                                                 Authorization for an Exempt
                                                                                 Organization.
8886...........................  T............................................  Disclosure by Tax-Exempt Entity
                                                                                 Regarding Prohibited Tax
                                                                                 Shelter Transaction.
8899...........................  .............................................  Notice of Income From Donated
                                                                                 Intellectual Property.
----------------------------------------------------------------------------------------------------------------

Appendix B

------------------------------------------------------------------------
                            Title/description
-------------------------------------------------------------------------
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.
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.

[[Page 50105]]

 
Notice 2009-26, Build America Bonds and Direct Payment Subsidy
 Implementation.
Notice 2012-48: Tribal Economic Development Bonds.
TD 7925--Indian Tribal Governments Treated As States For Certain
 Purposes.
Revenue Procedure 97-15, Section 103--Remedial Payment Closing Agreement
 Program.
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity.
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.
Publication 1075 Tax Information Security Guidelines for Federal, State
 and Local Agencies.
------------------------------------------------------------------------

[FR Doc. 2019-20640 Filed 9-23-19; 8:45 a.m.]
BILLING CODE 4830-01-P
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