Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms, 54508-54511 [2021-21379]
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train control system. Accordingly, this
notice informs the public that host
railroads’ recent RFAs to their PTCSPs
are available in their respective public
PTC dockets, and this notice provides
an opportunity for public comment on
these RFAs.
On September 21, 2021, the following
three host railroads jointly submitted an
RFA to their respective PTCSPs for their
Interoperable Electronic Train
Management Systems (I–ETMS): Central
Florida Rail Corridor (CFRC), TEXRail
(TEX), and Trinity Railway Express
(TRE). Their joint RFA is available in
Docket Numbers FRA–2010–0044, FRA–
2011–0104, and FRA–2018–0012.
Interested parties are invited to
comment on any RFAs to railroads’
PTCSPs by submitting written
comments or data. During FRA’s review
of railroads’ RFAs, FRA will consider
any comments or data submitted within
the timeline specified in this notice and
to the extent practicable, without
delaying implementation of valuable or
necessary modifications to PTC systems.
See 49 CFR 236.1021; see also 49 CFR
236.1011(e). Under 49 CFR 236.1021,
FRA maintains the authority to approve,
approve with conditions, or deny
railroads’ RFAs to their PTCSPs at
FRA’s sole discretion.
Privacy Act Notice
In accordance with 49 CFR 211.3,
FRA solicits comments from the public
to better inform its decisions. DOT posts
these comments, without edit, including
any personal information the
commenter provides, to https://
www.regulations.gov, as described in
the system of records notice (DOT/ALL–
14 FDMS), which can be reviewed at
https://www.transportation.gov/privacy.
See https://www.regulations.gov/
privacy-notice for the privacy notice of
regulations.gov. To facilitate comment
tracking, we encourage commenters to
provide their name, or the name of their
organization; however, submission of
names is completely optional. If you
wish to provide comments containing
proprietary or confidential information,
please contact FRA for alternate
submission instructions.
Issued in Washington, DC.
Carolyn R. Hayward-Williams,
Director, Office of Railroad Systems and
Technology.
[FR Doc. 2021–21337 Filed 9–30–21; 8:45 am]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Tax-Exempt
Organization Forms
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/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning all forms used by
tax-exempt organizations. See Appendix
A for a list of forms, schedules, and
related attachments.
DATES: Written comments should be
received on or before November 30,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
You must reference the information
collection’s title, form number,
reporting or record-keeping requirement
number, and OMB number in your
comment.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
Today, 73
percent of all tax-exempt organization
returns are prepared using software by
the taxpayer or with preparer assistance.
Section 3101 of the Taxpayer First Act,
Public Law 116–25, requires all taxexempt organizations to electronically
file statements or returns in the Form
990 series or Form 8872.
These are forms used by tax-exempt
organizations. These include Forms 990,
990–BL, 990–EZ, 990–N, 990–PF, 990–
T, 990–W, and related forms and
schedules tax-exempt organizations
attach to their tax returns (see
Appendix-A to this notice). In 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.
SUPPLEMENTARY INFORMATION:
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Taxpayer Compliance Burden
Tax compliance burden is defined as
the time and money taxpayers spend to
comply with their tax filing
responsibilities. Time-related activities
include recordkeeping, tax planning,
gathering tax materials, learning about
the law and what you need to do, and
completing and submitting the return.
Out-of-pocket costs include expenses
such as purchasing tax software, paying
a third-party preparer, and printing and
postage. Tax compliance burden does
not include a taxpayer’s tax liability,
economic inefficiencies caused by suboptimal choices related to tax
deductions or credits, or psychological
costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Income Tax
Return.
OMB Number: 1545–0047.
Form Numbers: Forms 990, 990–BL,
990–EZ, 990–N, 990–PF, 990–T, 990–W,
1023, 1023–EZ, 1024, 1024–A, 1028,
1120–POL, 4720, 5578, 5884–C, 5884–D,
6069, 6497, 7203, 8038, 8038–B, 8038–
CP, 8038–G, 8038–GC, 8038–R, 8038–T,
8038–TC, 8282, 8328, 8330, 8453–TE.,
8453–X, 8718, 8868, 8870, 8871, 8872,
8879–TE, 8886–T, 8899 and all other
related forms, schedules, and
attachments. (see Appendix-A to this
notice).
Abstract: These forms and schedules
are used to determine that tax-exempt
organizations fulfill the operating
conditions within the limitations of
their tax exemption. The data is also
used for general statistical purposes.
Current Actions: There have been
changes in regulatory guidance related
to various forms approved under this
approval package during the past year.
There has been additions and removals
of forms included in this approval
package. It is anticipated that these
changes will have an impact on the
overall burden and cost estimates
requested for this approval package,
however these estimates were not
finalized at the time of release of this
notice. These estimated figures are
expected to be available by the release
of the 30-comment notice from
Treasury. This approval package is
being submitted for renewal purposes
only.
Type of Review: Revision of a
currently approved collection.
Affected Public: Tax-Exempt
Organizations.
Estimated Number of Responses:
1,599,000.
Total Estimated Time: 52.47 million
hours.
Estimated Time per Respondent: 32.8
hours.
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Federal Register / Vol. 86, No. 188 / Friday, October 1, 2021 / Notices
reflect a ‘‘typical’’ case. Most taxpayers
experience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. Totals may not add due to
rounding.
Estimated Total Monetized Burden
(Labor Costs) per Respondent: $2,554.
Total Estimated Out-of-Pocket Costs:
$1.47 billion.
Estimated Out-of-Pocket Cost per
Respondent: $921.
Total Estimated Monetized Burden
(Labor Costs): $4.08 billion.
Note: Amounts below are estimates for FY
2021. Reported time and cost burdens are
national averages and do not necessarily
FISCAL YEAR 2021 ICB ESTIMATES FOR FORM 990 SERIES OF RETURNS AND RELATED FORMS AND SCHEDULES
Program
change due
to agency
discretion
FY 20
Number of Taxpayers ................................................................................................
Burden in Hours .........................................................................................................
Out-of-Pocket Costs ..................................................................................................
Monetized Total Burden (Labor Costs) .....................................................................
1,606,200
52,450,000
$1,496,500,000
$4,168,800,000
FY 21
(7,200)
20,000
($23,400,000)
($84,700,000)
1,599,000
52,470,000
$1,473,100,000
$4,084,100,000
Note: FY: 21 is most recent approved
burden estimates for OMB number 1545–
0047.
FISCAL YEAR 2021 FORM 990 SERIES TAX COMPLIANCE COST ESTIMATES
Form 990
Projections of the Number of Returns to
be Filed with IRS ................................
Estimated Average Time per Response
(Hours) ...............................................
Estimated Average Out-of-Pocket Costs
per Response .....................................
Estimated Average Monetized Burden
(Labor Costs) per Response ..............
Estimated Total Time (Hours) for all Filers ......................................................
Estimated Total Out-of-Pocket Costs for
all Filers ..............................................
Estimated Total Monetized Burden .......
Form 990–EZ
Form 990–PF
253,200
120,200
165,500
742,000
85
45
47
40
2
$2,600
$500
$2,000
$1,500
$10
$8,000
$1,200
$3,900
$4,400
$30
27,220,000
11,450,000
5,600,000
6,570,000
1,630,000
$849,800,000
$2,559,000,000
$139,000,000
$312,700,000
$240,200,000
$467,800,000
$237,300,000
$719,800,000
$6,800,000
$24,900,000
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
Form No.
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 28, 2021.
Jon R. Callahan,
Tax Analyst.
Appendix-A
Title
1023 .............................................
1023–EZ ......................................
1024 .............................................
1024–A ........................................
1028 .............................................
1120–POL ...................................
4720 .............................................
5578 .............................................
5884–C ........................................
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Form 990–N
321,100
Note: Amounts above are for FY 2021.
Reported time and cost burdens are national
averages and don’t 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.
VerDate Sep<11>2014
Form 990–T
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Streamlined Application for Recognition of Exemption.
Application for Recognition of Exemption Under Section 501(a).
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal.
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 on Charities and Other Persons Under Chapter 41 and 42 of the IRC.
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.
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Form No.
Title
5884–D ........................................
6069 .............................................
6497 .............................................
7203 .............................................
8038 .............................................
8038–B ........................................
8038–CP ......................................
8038–CP Schedule A ..................
8038–G ........................................
8038–GC .....................................
8038–R ........................................
8038–T ........................................
8038–TC ......................................
8282 .............................................
8328 .............................................
8330 .............................................
8453–TE ......................................
8453–X ........................................
8718 .............................................
8868 .............................................
8870 .............................................
8871 .............................................
8872 .............................................
8976 .............................................
8879–TE ......................................
8886 .............................................
8886–T ........................................
8899 .............................................
990 ...............................................
990 & 990–EZ Schedule A .........
990 & 990–EZ Schedule C .........
990 & 990–EZ Schedule E .........
990 & 990–EZ Schedule G .........
990 & 990–EZ Schedule L ..........
990 & 990–EZ Schedule N .........
990 & 990–EZ Schedule O .........
990 Schedule D ...........................
990 Schedule F ...........................
990 Schedule H ...........................
990 Schedule I ............................
990 Schedule J ...........................
990 Schedule K ...........................
990 Schedule M ..........................
990 Schedule R ...........................
990, 990–EZ, 990–PF Schedule
B.
990–EZ ........................................
990–N ..........................................
990–PF ........................................
990–T ..........................................
990–T Schedule A .......................
990–W .........................................
Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters.
Return of Excise Tax on Excessive Contributions of Black Lung Benefit Trust.
Information Return of Nontaxable Energy Grants or Subsidized Energy Financing.
S Corporation Shareholder Stock and Debt Basis Limitations.
Information Return for Tax-Exempt Private Activity Bond Issues.
Information Return for Build America Bonds and Recovery Zone.
Return for Credit Payments to Issuers of Qualified Bonds.
Specified Tax Credit Bonds Interest Limit Computation.
Return for Credit Payments to Issuers of Qualified Bonds.
Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales.
Request for Recovery of Overpayments Under Arbitrage Rebate Provisions.
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate.
Information Return for Tax Credit Bonds and Specified Tax Credit Bonds.
Donee Information Return.
Carryforward Election of Unused Private Activity Bond Volume Cap.
Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs).
Tax Exempt Entity 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.
Notice of Intent to Operate Under Section 501(c)(4).
IRS e-file Signature Authorization for a Tax Exempt Entity.
Reportable Transaction Disclosure Statement.
Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction.
Notice of Income From Donated Intellectual Property.
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except black lung benefit trust or private foundation).
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.
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.
Transactions With Interested Persons.
Noncash Contributions.
Related Organizations and Unrelated Partnerships.
Schedule of Contributors.
Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
Form 990–N 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.
Unrelated Business Taxable Income From an Unrelated Trade or Business.
Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.
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
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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
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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
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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 TaxExempt 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
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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
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.
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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. 2021–21379 Filed 9–30–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Prosthetics and Special-Disabilities
Programs, Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C.
app.2, that a virtual meeting of the
Federal Advisory Committee on
Prosthetics and Special-Disabilities
Programs will be held on Monday,
October 18–Tuesday, October 19, 2021.
The meeting sessions will begin and end
as follow:
Date
October 18, 2021
October 19, 2021
Time
(Eastern Standard Time)
8:30 a.m.–4:30 p.m.
8:30 a.m.–3:00 p.m.
The virtual meeting sessions are open to
the public.
The purpose of the Committee is to
advise the Secretary of Veterans Affairs
on VA’s prosthetics programs designed
to provide state-of-the-art prosthetics
and the associated rehabilitation
research, development, and evaluation
of such technology. The Committee also
provides advice to the Secretary on
special-disabilities programs, which are
defined as any program administered by
the Secretary to serve Veterans with
spinal cord injuries, blindness or visual
impairments, loss of extremities or loss
of function, deafness or hearing
impairment, and other serious
incapacities in terms of daily life
functions.
On October 18, 2021 the Committee
will convene open virtual sessions on
Audiology and Speech Pathology; Blind
Rehabilitation Service; Caregiver
Support Program; Office of Academic
Affiliations; Reasonable
Accommodations (Diversity, Equity &
Inclusion); and Prosthetic and Sensory
Aids Service.
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[Federal Register Volume 86, Number 188 (Friday, October 1, 2021)]
[Notices]
[Pages 54508-54511]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-21379]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Tax-Exempt
Organization Forms
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/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning all forms used by tax-exempt organizations. See Appendix A
for a list of forms, schedules, and related attachments.
DATES: Written comments should be received on or before November 30,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
You must reference the information collection's title, form number,
reporting or record-keeping requirement number, and OMB number in your
comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Jon Callahan,
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION: Today, 73 percent of all tax-exempt
organization returns are prepared using software by the taxpayer or
with preparer assistance. Section 3101 of the Taxpayer First Act,
Public Law 116-25, requires all tax-exempt organizations to
electronically file statements or returns in the Form 990 series or
Form 8872.
These are forms used by tax-exempt organizations. These include
Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, and related
forms and schedules tax-exempt organizations attach to their tax
returns (see Appendix-A to this notice). In 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 Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Income Tax Return.
OMB Number: 1545-0047.
Form Numbers: Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-
W, 1023, 1023-EZ, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C,
5884-D, 6069, 6497, 7203, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-
R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-TE., 8453-X, 8718, 8868,
8870, 8871, 8872, 8879-TE, 8886-T, 8899 and all other related forms,
schedules, and attachments. (see Appendix-A to this notice).
Abstract: These forms and schedules are used to determine that tax-
exempt organizations fulfill the operating conditions within the
limitations of their tax exemption. The data is also used for general
statistical purposes.
Current Actions: There have been changes in regulatory guidance
related to various forms approved under this approval package during
the past year. There has been additions and removals of forms included
in this approval package. It is anticipated that these changes will
have an impact on the overall burden and cost estimates requested for
this approval package, however these estimates were not finalized at
the time of release of this notice. These estimated figures are
expected to be available by the release of the 30-comment notice from
Treasury. This approval package is being submitted for renewal purposes
only.
Type of Review: Revision of a currently approved collection.
Affected Public: Tax-Exempt Organizations.
Estimated Number of Responses: 1,599,000.
Total Estimated Time: 52.47 million hours.
Estimated Time per Respondent: 32.8 hours.
[[Page 54509]]
Total Estimated Out-of-Pocket Costs: $1.47 billion.
Estimated Out-of-Pocket Cost per Respondent: $921.
Total Estimated Monetized Burden (Labor Costs): $4.08 billion.
Estimated Total Monetized Burden (Labor Costs) per Respondent:
$2,554.
Note: Amounts below are estimates for FY 2021. 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. Totals may not add due to rounding.
Fiscal Year 2021 ICB Estimates for Form 990 Series of Returns and Related Forms and Schedules
----------------------------------------------------------------------------------------------------------------
Program change
FY 20 due to agency FY 21
discretion
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers.................................... 1,606,200 (7,200) 1,599,000
Burden in Hours........................................ 52,450,000 20,000 52,470,000
Out-of-Pocket Costs.................................... $1,496,500,000 ($23,400,000) $1,473,100,000
Monetized Total Burden (Labor Costs)................... $4,168,800,000 ($84,700,000) $4,084,100,000
----------------------------------------------------------------------------------------------------------------
Note: FY: 21 is most recent approved burden estimates for OMB
number 1545-0047.
Fiscal Year 2021 Form 990 Series Tax Compliance Cost Estimates
--------------------------------------------------------------------------------------------------------------------------------------------------------
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 321,100 253,200 120,200 165,500 742,000
Estimated Average Time per Response (Hours).............. 85 45 47 40 2
Estimated Average Out-of-Pocket Costs per Response....... $2,600 $500 $2,000 $1,500 $10
Estimated Average Monetized Burden (Labor Costs) per $8,000 $1,200 $3,900 $4,400 $30
Response................................................
Estimated Total Time (Hours) for all Filers.............. 27,220,000 11,450,000 5,600,000 6,570,000 1,630,000
Estimated Total Out-of-Pocket Costs for all Filers....... $849,800,000 $139,000,000 $240,200,000 $237,300,000 $6,800,000
Estimated Total Monetized Burden......................... $2,559,000,000 $312,700,000 $467,800,000 $719,800,000 $24,900,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Amounts above are for FY 2021. Reported time and cost
burdens are national averages and don't 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.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: September 28, 2021.
Jon R. Callahan,
Tax Analyst.
Appendix-A
----------------------------------------------------------------------------------------------------------------
Form No. Title
----------------------------------------------------------------------------------------------------------------
1023................................................... Application for Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code.
1023-EZ................................................ Streamlined Application for Recognition of Exemption.
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.
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 on Charities and Other
Persons Under Chapter 41 and 42 of the IRC.
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.
[[Page 54510]]
5884-D................................................. Employee Retention Credit for Certain Tax-Exempt
Organizations Affected by Qualified Disasters.
6069................................................... Return of Excise Tax on Excessive Contributions of
Black Lung Benefit Trust.
6497................................................... Information Return of Nontaxable Energy Grants or
Subsidized Energy Financing.
7203................................................... S Corporation Shareholder Stock and Debt Basis
Limitations.
8038................................................... Information Return for Tax-Exempt Private Activity Bond
Issues.
8038-B................................................. Information Return for Build America Bonds and Recovery
Zone.
8038-CP................................................ Return for Credit Payments to Issuers of Qualified
Bonds.
8038-CP Schedule A..................................... Specified Tax Credit Bonds Interest Limit Computation.
8038-G................................................. Return for Credit Payments to Issuers of Qualified
Bonds.
8038-GC................................................ Information Return for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment Sales.
8038-R................................................. Request for Recovery of Overpayments Under Arbitrage
Rebate Provisions.
8038-T................................................. Arbitrage Rebate, Yield Reduction and Penalty in Lieu
of Arbitrage Rebate.
8038-TC................................................ Information Return for Tax Credit Bonds and Specified
Tax Credit Bonds.
8282................................................... Donee Information Return.
8328................................................... Carryforward Election of Unused Private Activity Bond
Volume Cap.
8330................................................... Issuer's Quarterly Information Return for Mortgage
Credit Certificates (MCCs).
8453-TE................................................ Tax Exempt Entity 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.
8976................................................... Notice of Intent to Operate Under Section 501(c)(4).
8879-TE................................................ IRS e-file Signature Authorization for a Tax Exempt
Entity.
8886................................................... Reportable Transaction Disclosure Statement.
8886-T................................................. Disclosure by Tax-Exempt Entity Regarding Prohibited
Tax Shelter Transaction.
8899................................................... Notice of Income From Donated Intellectual Property.
990.................................................... Return of Organization Exempt From Income Tax Under
Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except black lung benefit trust or
private foundation).
990 & 990-EZ Schedule A................................ Public Charity Status and Public Support.
990 & 990-EZ Schedule C................................ Political Campaign and Lobbying Activities.
990 & 990-EZ Schedule E................................ Schools.
990 & 990-EZ Schedule G................................ Supplemental Information Regarding Fundraising or
Gaming Activities.
990 & 990-EZ Schedule L................................ Transactions With Interested Persons.
990 & 990-EZ Schedule N................................ Liquidation, Termination, Dissolution, or Significant
Disposition of Assets.
990 & 990-EZ Schedule O................................ Supplemental Information to Form 990 or 990-EZ.
990 Schedule D......................................... Supplemental Financial Statements.
990 Schedule F......................................... Statement of Activities Outside the United States.
990 Schedule H......................................... Hospitals.
990 Schedule I......................................... Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States.
990 Schedule J......................................... Compensation Information.
990 Schedule K......................................... Transactions With Interested Persons.
990 Schedule M......................................... Noncash Contributions.
990 Schedule R......................................... Related Organizations and Unrelated Partnerships.
990, 990-EZ, 990-PF Schedule B......................... Schedule of Contributors.
990-EZ................................................. Short Form Return of Organization Exempt From Income
Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
990-N.................................................. Form 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-T Schedule A....................................... Unrelated Business Taxable Income From an Unrelated
Trade or Business.
990-W.................................................. Estimated Tax on Unrelated Business Taxable Income for
Tax-Exempt Organizations.
----------------------------------------------------------------------------------------------------------------
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
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
[[Page 54511]]
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
[FR Doc. 2021-21379 Filed 9-30-21; 8:45 am]
BILLING CODE 4830-01-P
