Agency Information Collection Activities; Submission for OMB Review; Comment Request; Tax Exempt Forms and Schedules, 72435 [2019-28274]

Download as PDF Federal Register / Vol. 84, No. 250 / Tuesday, December 31, 2019 / Notices Ave. NW, Suite 8100, Washington, DC 20220, or email at PRA@treasury.gov. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Spencer W. Clark by emailing PRA@treasury.gov, calling (202) 927–5331, or viewing the entire information collection request at www.reginfo.gov. DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Tax Exempt Forms and Schedules Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before January 30, 2020 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at OIRA_Submission@ OMB.EOP.gov and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania SUMMARY: SUPPLEMENTARY INFORMATION: Internal Revenue Service (IRS) Title: Tax Exempt Forms and Schedules. OMB Control Number: 1545–0047. Type of Review: Revision of a currently approved collection. Description: These forms and schedules are needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes. These forms are used by Tax Exempt organizations to specify their items of gross income, receipts and disbursements. Form: 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, 72435 990/990–EZ SCH O, 990/990–EZ/990– PF SCH B, 1023, 1023–EZ, 1023Interactive, 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 and all other related forms, schedules and attachments. Affected Public: Not-for-profit Institutions. Estimated Number of Respondents: 1,413,200. Frequency of Response: Annually. 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 Labor Burden: $3.59 billion. Estimated Total Monetized Labor 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–N Projections of the Number of Returns to be Filed with IRS Estimates Average Total Time (Hours) ............................... Estimated Average Total Out-of-Pocket Costs .................... 322,900 85 $2,400 252,900 45 $500 113,100 47 $1,800 124,500 40 $1,300 599,800 2 $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 Authority: 44 U.S.C. 3501 et seq. Dated: December 26, 2019. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2019–28274 Filed 12–30–19; 8:45 am] BILLING CODE 4830–01–P khammond on DSKJM1Z7X2PROD with NOTICES Form 990–T VerDate Sep<11>2014 17:30 Dec 30, 2019 Jkt 250001 PO 00000 Frm 00144 Fmt 4703 Sfmt 9990 E:\FR\FM\31DEN1.SGM 31DEN1

Agencies

[Federal Register Volume 84, Number 250 (Tuesday, December 31, 2019)]
[Notices]
[Page 72435]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-28274]



[[Page 72435]]

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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Tax Exempt Forms and Schedules

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before January 30, 2020 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: Tax Exempt Forms and Schedules.
    OMB Control Number: 1545-0047.
    Type of Review: Revision of a currently approved collection.
    Description: These forms and schedules are needed to determine that 
IRC section 501(a) tax-exempt organizations fulfill the operating 
conditions within the limitations of their tax exemption. The data is 
also used for general statistical purposes. These forms are used by Tax 
Exempt organizations to specify their items of gross income, receipts 
and disbursements.
    Form: 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 and all other related 
forms, schedules and attachments.
    Affected Public: Not-for-profit Institutions.
    Estimated Number of Respondents: 1,413,200.
    Frequency of Response: Annually.
    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 Labor Burden: $3.59 billion.
    Estimated Total Monetized Labor 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             322,900         252,900         113,100         124,500         599,800
 Returns to be Filed with IRS...
Estimates Average Total Time                  85              45              47              40               2
 (Hours)........................
Estimated Average Total Out-of-           $2,400            $500          $1,800          $1,300             $10
 Pocket Costs...................
                                 -------------------------------------------------------------------------------
    Estimates Total Time (Hours)      27,370,000      11,440,000       5,280,000       5,040,000       1,320,000
                                 -------------------------------------------------------------------------------
    Estimated Total Out-of-         $787,700,000    $128,000,000    $208,500,000    $167,600,000      $5,500,000
     Pocket Costs...............
----------------------------------------------------------------------------------------------------------------


    Authority: 44 U.S.C. 3501 et seq.

    Dated: December 26, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-28274 Filed 12-30-19; 8:45 am]
BILLING CODE 4830-01-P