Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms, 73746-73752 [2024-20539]

Download as PDF 73746 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices DEPARTMENT OF TRANSPORTATION Federal Motor Carrier Safety Administration [Docket No. FMCSA–2024–0208] Notice of Review of Guidance Federal Motor Carrier Safety Administration (FMCSA), Department of Transportation (DOT). ACTION: Regulatory guidance; notice of review of guidance; extension of comment period. AGENCY: The Federal Motor Carrier Safety Administration (FMCSA) extends the comment period for its August 13, 2024, notice of review of guidance requesting public comment identifying and providing input on existing guidance documents that are good candidates for revision or rescission. FMCSA extends the comment period for 14 days until September 26, 2024. DATES: The comment period for the notice of review of guidance published August 13, 2024, at 89 FR 65968, is extended. Comments should be received on or before September 26, 2024. FMCSA will consider late-filed comments as part of this review to the extent practicable. FOR FURTHER INFORMATION CONTACT: Ms. Anna Winkle, Attorney-Advisor, Office of Chief Counsel, FMCSA, 1200 New Jersey Ave. SE, Washington, DC 20590– 0001; 202–366–5257; anna.winkle@ dot.gov. SUPPLEMENTARY INFORMATION: SUMMARY: lotter on DSK11XQN23PROD with NOTICES1 I. Public Participation and Request for Comments Instructions and additional information concerning submitting comments may be viewed under the ADDRESSES heading and in section I of the SUPPLEMENTARY INFORMATION heading in the August 13, 2024, notice of review of guidance at 89 FR 65968– 65969. II. Background FMCSA published a notice of review of guidance on August 13, 2024, with a comment deadline of September 12, 2024 (89 FR 65968). That notice sought written input from the public on all FMCSA guidance documents that are good candidates for revision or rescission as part of its regular review of guidance documents under Section 5203(c) of the Fixing America’s Surface Transportation Act. The public was encouraged to identify guidance documents that: (1) are inconsistent or unclear; (2) may not be conducive to uniform or consistent enforcement; or (3) are no longer necessary. VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 On August 26, 2024, CVSA filed a comment requesting a 60-day extension of the comment period (https:// www.regulations.gov/comment/FMCSA2024-0208-0007). CVSA notes that 30 days is not an adequate amount of time to provide substantive, meaningful feedback to the agency on the more than 1,300 individual guidance documents in FMCSA’s Guidance Portal. While granting a two-week extension to the comment period, FMCSA notes that public comments on any FMCSA guidance document may be provided at any time.1 The comment period for the notice of review of guidance is scheduled to close on September 12, 2024. FMCSA believes it is in the public interest to allow for public comment for an extended period. Accordingly, FMCSA extends the comment period for all comments on FMCSA’s existing guidance documents for 14 days, until September 26, 2024. Larry W. Minor, Associate Administrator, Office of Policy. [FR Doc. 2024–20596 Filed 9–10–24; 8:45 am] section 6039G of the Health Insurance Portability and Accountability Act (HIPAA) of 1996, as amended, is the subject of this correction is under section 6039(G) of the Internal Revenue Code. Correction of Publication Accordingly, FR Doc. 2024–01648, the publication of the Quarterly Publication Of Individuals Who Have Chosen To Expatriate for the fourth quarter of 2023, appearing on page 5606 in the Federal Register on Monday, January 29, 2024, is corrected on page 5606, in the third column, the sixth through eighth lines of the first partial paragraph are corrected to read ‘‘whom the Secretary received information during the quarter ending December 31, 2023. For purposes of’’. Oluwafunmilayo A. Taylor, Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2024–20543 Filed 9–10–24; 8:45 am] BILLING CODE P BILLING CODE 4910–EX–P DEPARTMENT OF THE TREASURY DEPARTMENT OF THE TREASURY Internal Revenue Service Internal Revenue Service Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms Quarterly Publication of Individuals Who Have Chosen To Expatriate: Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction notice. AGENCY: This document contains corrections to a publication of the Quarterly Publication Of Individuals Who Have Chosen To Expatriate in accordance with IRC Section 6039G of the Health Insurance Portability and Accountability Act (HIPAA) of 1996, as amended that was published in the Federal Register on January 29, 2024. FOR FURTHER INFORMATION CONTACT: Steven B. Levine 737–800–7543 (not a toll-free number). SUPPLEMENTARY INFORMATION: SUMMARY: Background The publication of the Quarterly Publication Of Individuals Who Have Chosen To Expatriate for the fourth quarter of 2023 is required by IRC 1 As stated on the homepage of FMCSA’s Guidance Portal (https://www.fmcsa.dot.gov/ guidance), ‘‘[t]o comment on any guidance document, or to request issuance, reconsideration, modification, or rescission of any guidance document, please identify the guidance document in your request and send it to: FMCSAguidance@ dot.gov.’’ PO 00000 Frm 00126 Fmt 4703 Sfmt 4703 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 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 12, 2024 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–0047 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Martha Brinson SUMMARY: E:\FR\FM\11SEN1.SGM 11SEN1 73747 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices (202) 317–5753, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: These are forms used by tax-exempt organizations. These include Forms 990, 990–EZ, 990– N, 990–PF, 990–T, and related forms and schedules tax-exempt organizations attach to their returns (see appendix-A to this notice). In addition, there are numerous Treasury Decisions and guidance documents that are covered by the burden estimate provided in this notice. See appendix B for a list. Tax 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 Organization Return OMB Number: 1545–0047. Form Numbers: Forms 990, 990–EZ, 990–N, 990–PF, 990–T, 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 IRS guidance documents and regulations related to various forms approved under this approval package during the past year. There have been additions 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-day comment notice from OMB. This approval package is being submitted for renewal purposes. Type of Review: Revision of a currently approved collection. Affected Public: Tax-Exempt Organizations. Preliminary Estimated Number of Respondents: 1,684,600. Preliminary Estimated Time per Respondent (Hours): 44 hours, 10 minutes. Preliminary Estimated Total Annual Time (Hours): 74,400,000. Preliminary Estimated Total Annual Monetized Time ($): 3,828,000,000. Preliminary Estimated Total Out-ofPocket Costs ($): 1,938,600,000. Preliminary Estimated Total Monetized Burden ($): 5,766,600,000. Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Monetized Time. Note: Amounts below are estimates for Fiscal Year (FY) 2025. 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. ICB ESTIMATES FOR THE 990 SERIES OF RETURNS AND SUPPORTING FORMS AND SCHEDULES [FY2025] Program change due to adjustment lotter on DSK11XQN23PROD with NOTICES1 FY24 FY25 Number of Respondents ............................................................................................ Burden in Hours ......................................................................................................... Monetized Time Burden ............................................................................................ Out-of-Pocket Costs .................................................................................................. 1,698,500 75,500,000 $3,903,700,000 $1,978,400,000 (13,900) (1,100,000) ($75,700,000) ($39,800,000) 1,684,600 74,400,000 $3,828,000,000 $1,938,600,000 Total Monetized Burden ............................................................................................ $5,882,100,000 ($115,500,000) $5,766,600,000 The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: September 4, 2024. Martha R. Brinson, Tax Analyst. Appendix–A Product Title Form T ......................................... 1023 ............................................. 1023–EZ ...................................... 1024 ............................................. TIMBER. 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(a). VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00127 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73748 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Product Title 1024–A ........................................ 1028 ............................................. 1116 Sch B .................................. 1116 Sch C ................................. 1116 ............................................. 1120–POL ................................... 1127 ............................................. 1128 ............................................. 2220 ............................................. 2848 ............................................. 3115 ............................................. 3468 ............................................. 3800 ............................................. 4136 ............................................. 4255 ............................................. 4562 ............................................. 461 ............................................... 4720 ............................................. 4797 ............................................. 5227 ............................................. 5471 Sch E .................................. 5471 Sch G–1 ............................. 5471 Sch H ................................. 5471 Sch I–1 ............................... 5471 Sch J .................................. 5471 Sch M ................................. 5471 Sch O ................................. 5471 Sch P .................................. 5471 Sch Q ................................. 5471 Sch R ................................. 5471 ............................................. 5578 ............................................. 5884–C ........................................ 5884–D ........................................ 6069 ............................................. 6198 ............................................. 6497 ............................................. 7004 ............................................. lotter on DSK11XQN23PROD with NOTICES1 7203 ............................................. 7204 ............................................. 7205 ............................................. 7207 ............................................. 7210 ............................................. 7213 ............................................. 7217 ............................................. 7218 ............................................. 8038 ............................................. 8038–B ........................................ 8038–CP ...................................... 8038–CP Schedule A .................. 8038–G ........................................ 8038–GC ..................................... 8038–R ........................................ 8038–T ........................................ 8038–TC ...................................... 8282 ............................................. 8283 ............................................. 8283–V ........................................ 8328 ............................................. 8330 ............................................. 8453–TE ...................................... 8453–X ........................................ 8621 ............................................. 8718 ............................................. 8824 ............................................. 8826 ............................................. 8835 ............................................. 8838 ............................................. 8865 Sch G ................................. 8865 Sch H ................................. 8865 Sch K–1 .............................. VerDate Sep<11>2014 17:42 Sep 10, 2024 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. Foreign Tax Carryover Reconciliation Schedule. Foreign Tax Redeterminations. Foreign Tax Credit. US Income Tax Return for Certain Political Organizations. Application for Extension of Time for Payment of Tax Due to Undue Hardship. Application to Adopt, Change, or Retain a Tax Year. Underpayment of Estimated Tax by Corporations. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. General Business Credit. Credit for Federal Tax Paid on Fuels. Recapture of Investment Credit. Depreciation and Amortization. Limitation on Business Loss. Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Sale of Business Property. Split Interest Trust Information Return. Income, War Profits, and Excess Profits Taxes Paid or Accrued. Cost Sharing Arrangement. Current Earnings and Profits. Information for Global Intangible Low-Taxed Income. Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations. CFC Income by CFC Income Groups. Distributions From a Foreign Corporation. Information Return of U.S. Persons With Respect to Certain Foreign Corporations. 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. Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters. Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953. At-Risk Limitations. Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. S Corporation Shareholder Stock and Debt Basis Limitations. Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement. Energy Efficient Commercial Buildings Deduction. Advanced Manufacturing Production Credit. Clean Hydrogen Production Credit. Nuclear Power Production Credit. Distributions From a Partnership of Property With Partner Basis Adjustments. Clean Fuel Production Credit. 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. Information Return for Tax-Exempt Governmental 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. Noncash Charitable Contributions. Payment Voucher for Filing Fee Under Section 170(f)(13). 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. Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. User Fee for Exempt Organization Determination Letter Request. Like-Kind Exchanges. Disabled Access Credit. Renewable Electricity Production Credit. Consent to Extend the Time to Assess Tax Under Section 367—Gain Recognition Agreement. Statement of Application of the Gain Deferral Method under Section 721(c). Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c). Partner’s Share of Income Deductions Credits, etc. Jkt 262001 PO 00000 Frm 00128 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Product 8865 8865 8865 8865 8865 8866 Title Sch K–2 .............................. Sch K–3 .............................. Sch O ................................. Sch P .................................. ............................................. ............................................. 8868 ............................................. 8870 ............................................. 8871 ............................................. 8872 ............................................. 8879–TE ...................................... 8886 ............................................. 8886–T ........................................ 8899 ............................................. 8911 ............................................. 8911 Sch A .................................. 8933 ............................................. 8933 Sch A .................................. 8933 Sch B .................................. 8933 Sch C ................................. 8933 Sch D ................................. 8933 Sch E .................................. 8933 Sch F .................................. 8936 ............................................. 8940 ............................................. 8941 ............................................. 8949 ............................................. 8976 ............................................. 8995 ............................................. 8995–A Schedule A .................... 8995–A Schedule B .................... 8995–A Schedule C .................... 8995–A Schedule D .................... 8995–A ........................................ 926 ............................................... 970 ............................................... 990 ............................................... 990 Schedule A ........................... 990 Schedule B ........................... 990 Schedule C ........................... 990 Schedule D ........................... 990 Schedule E ........................... 990 Schedule F ........................... 990 Schedule G .......................... 990 Schedule H ........................... 990 Schedule I ............................ 990 Schedule J ........................... 990 Schedule K ........................... 990 Schedule L ........................... 990 Schedule M .......................... 990 Schedule N ........................... 990 Schedule O .......................... 990 Schedule R ........................... 990–EZ ........................................ 990–N .......................................... lotter on DSK11XQN23PROD with NOTICES1 990–PF ........................................ 990–T .......................................... 990–T Schedule A ....................... 990–W ......................................... Partners’ Distributive Share Items—International. Partner’s Share of Income, Deductions, Credits, etc.—International. Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership. Return of U.S. Persons with Respect to Certain Foreign Partnerships. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. 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 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. Alternative Fuel Vehicle Refueling Property Credit. Alternative Fuel Vehicle Refueling Property. Carbon Oxide Sequestration Credit. Disposal or Enhanced Oil Recovery Owner Certification. Disposal Operator Certification. Enhanced Oil Recovery Operator Certification. Recapture Certification. Election Certification. Utilization Certification. Clean Vehicle Credit. Request for Miscellaneous Determination. Credit for Small Employer Health Insurance Premiums. Sales and Other Dispositions of Capital Assets. Notice of Intent to Operate Under Section 501(c)(4). Qualified Business Income Deduction Simplified Calculation. Specified Service Trades or Businesses. Aggregation of Business Operations. Loss Netting and Carryforward. Special Rules for Patrons of Agricultural or Horticultural Cooperatives. Qualified Business Income Deduction. Return by a U.S. Transferor of Property to a Foreign Corporation. Application to Use LIFO Inventory Method. Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations). Public Charity Status and Public Support. Schedule of Contributors. Political Campaign and Lobbying Activities. Supplemental Financial Statements. Schools. Statement of Activities Outside the United States. Supplemental Information Regarding Fundraising or Gaming Activities. Hospitals. Grants and Other Assistance to Organizations, Governments, and Individuals in the United States. Compensation Information. Supplemental Information on Tax-Exempt Bonds. Transactions With Interested Persons. Noncash Contributions. Liquidation, Termination, Dissolution, or Significant Disposition of Assets. Supplemental Information to Form 990 or 990–EZ. Related Organizations and Unrelated Partnerships. 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 990–EZ. Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)). Unrelated Business Taxable Income From an Unrelated Trade or Business. Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations). Appendix–B Guidance Title/description Announcement 2004–38 ............. Announcement 2004–43 ............. VerDate Sep<11>2014 17:42 Sep 10, 2024 73749 Election of Alternative Deficit Reduction Contribution. Election of Alternative Deficit Reduction Contribution. Jkt 262001 PO 00000 Frm 00129 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73750 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Guidance Notice Notice Notice Notice Notice Title/description 2002–27 ........................... 2004–59 ........................... 2005–41 ........................... 2006–105 ......................... 2006–107 ......................... Notice 2006–109 ......................... Notice 2007–70 ........................... Notice 2008–113 ......................... Notice 2009–26 ........................... Notice 2009–31 ........................... Notice 2010–6 ............................. Notice 2010–80 ........................... Notice Notice Notice Notice Notice Notice Notice Notice 2011–43 ........................... 2012–48 ........................... 2014–4 ............................. 2015–83 ........................... 2017–9 ............................. 2021–56 ........................... 2023–38 ........................... 2024–9 ............................. Notice 2024–41 ........................... Notice 97–45 ............................... Publication 1075 .......................... Publication 4839 .......................... Revenue Procedure 80–27 ......... Revenue Procedure 98–19 ......... Revenue Procedure 2004–15 ..... Revenue Procedure 2008–62 and 2017–55. Revenue Procedure 2009–43 ..... Revenue Procedure 2010–52 ..... Revenue Procedure 2014–11 ..... Revenue Procedure 2014–40 ..... Revenue Procedure 2014–55 ..... Revenue Procedure 2015–21 ..... Revenue Procedure 2016–27 ..... lotter on DSK11XQN23PROD with NOTICES1 Revenue Procedure 2017–43 ..... Revenue Procedure 2017–57 ..... Revenue Procedure 2018–4 ....... Revenue Procedure 2018–38 ..... Revenue Procedure 2021–37 ..... Revenue Procedure 2021–48 ..... Revenue Procedure 2022–14 ..... Revenue Procedure 2023–1 ....... Revenue Procedure 2023–4 ....... Revenue Procedure 2023–24 ..... Revenue Procedure 2023–38 ..... Revenue Procedure 2024–5 ....... Revenue Procedure 2024–23 ..... Revenue Ruling 2000–35 ............ TD 7845 ....................................... TD TD TD TD TD 7852 7898 7952 8002 8019 ....................................... ....................................... ....................................... ....................................... ....................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 IRA Required Minimum Distribution Reporting. Plan Amendments Following Election of Alternative Deficit Reduction Contribution. Guidance Regarding Qualified Intellectual Property Contributions. Extension of Election of Alternative Deficit Reduction Contribution. Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities. Interim Guidance Regarding Supporting Organizations and Donor Advised Funds. Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D). Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) in Operation. Build America Bonds and Direct Payment Subsidy Implementation. 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). Modification to the Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a). Transitional Relief under Internal Revenue Code § 6033(j) for Small Organizations. Tribal Economic Development Bonds. Interim Guidance Regarding Supporting Organizations. Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans. De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties. Standards that an LLC must Satisfy to be Exempt. Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E. Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied. Expansion of Applicable Projects for Safe Harbor in Notice 2023–38 and New Elective Safe Harbor to Determine Cost Percentages for Adjusted Percentage Rule. Highly Compensated Employee Definition. Tax Information Security Guidelines for Federal, State and Local Agencies. Annual Form 990 Filing Requirements for Tax-Exempt Organizations (Forms 990, 990–EZ, 990–PF, 990–BL and 990–N (e-Postcard). Group exemption letters. Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2). Waivers of Minimum Funding Standards. Substitute Mortality Tables for Single Employer Defined Benefit Plans. Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under section 204 of WRERA. Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan. Procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j)(1) of the Internal Revenue Code (‘‘Code’’) for failure to file required Annual Returns or notices for three consecutive years. Procedures for applying for and for issuing determination letters on the exempt status under § 501(c)(3) of the Internal Revenue Code (Code) using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans. Rulings and determination letters. Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans under § 432(e)(9). Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans under § 432(e)(9). Procedures for Requesting Approval for a Change in Funding Method. Updating Procedures for Guidance on Matters Under IRS TE/GE Division. Returns by exempt organizations and returns by certain non-exempt organizations. Pre-Approved Pension Plans. Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. List of Automatic Changes. Rulings and Determination Letters. Types of Advice Available to Taxpayers. Changes in Accounting Periods and in Methods of Accounting. Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E. Rulings and Determination Letters. Changes in Accounting Periods and in Methods of Accounting. Automatic Enrollment in Section 403(b) Plans. Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans. Registration Requirements with Respect to Debt Obligations. Employers Qualified Educational Assistance Programs. Indian Tribal Governments Treated As States For Certain Purposes. Substantiation of Charitable Contributions. Public Inspection of Exempt Organization Return. Jkt 262001 PO 00000 Frm 00130 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Guidance Title/description TD 8033 ....................................... TD 8069 ....................................... TD 8073 ....................................... Tax Exempt Entity Leasing. Qualified Conservation Contributions. Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984. Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR–185–84 Final). Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986. Certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans. Qualified Separate Lines of Business. Regulations relating to a bank’s determination of worthlessness of a debt. Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions). Arbitrage Restrictions on Tax-Exempt Bonds. Final regulations relating to the valuation of annuities, interests for life or terms of years, and remainder or reversionary interests. Final regulations relating to eligible rollover distributions from tax-qualified retirement plans and section 403(b) annuities. Nonbank Trustee Net Worth Requirements. Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions. Definition of Private Activity Bonds. Arbitrage Restrictions on Tax-Exempt Bonds. Permitted Elimination of Pre-retirement Optional Forms of Benefit. Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts. Arbitrage Restrictions on Tax-Exempt Bonds. Certain Asset Transfers to a Tax-Exempt Entity. Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans. Roth IRAs. Private Foundation Disclosure Rules. Qualified Transportation Fringe Benefits. Excise Taxes on Excess Benefit Transactions (REG–246256–96). Required Distributions from Retirement Plans. Compensation Deferred Under Eligible Deferred Compensation Plans. Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates. Ten or More Employer Plan Compliance Information. Golden Parachute Payments. Compensatory Stock Options Under Section 482. Split-Dollar Life Insurance Arrangements. Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments. Disclosure of Relative Values of Optional Forms of Benefit. Deemed IRAs in Qualified Retirement Plans. Retirement plans; Cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) Regulations. Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k). Designated Roth Contributions Under Section 402A. Requirement of Return and Time for Filing. Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts. Automatic Contribution Arrangements. Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual. Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements with Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing. Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions. Reduction or Suspension of Safe Harbor Contributions. Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return. Summary of Benefits and Coverage, Uniform Glossary for ACA Group Health Plans. General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds. Suspension of Benefits under the Multiemployer Pension Reform Act of 2014. Arbitrage Guidance for Tax-Exempt Bonds. Issue Price Definition for Tax-Exempt Bonds. Public Approval of Tax-Exempt Private Activity Bonds. Regulations Regarding the Transition Tax Under Section 965 and Related Provisions. Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes. Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits. Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization. Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations. Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax. Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities. TD 8086 ....................................... TD 8124 ....................................... TD 8357 ....................................... TD TD TD TD TD 8376 8396 8400 8476 8540 ....................................... ....................................... ....................................... ....................................... ....................................... TD 8619 ....................................... TD TD TD TD TD TD 8635 8690 8712 8718 8769 8791 ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD TD TD TD TD TD TD TD TD TD 8801 8802 8814 8816 8861 8933 8978 8987 9075 9076 ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD TD TD TD TD TD TD TD 9079 9083 9088 9092 9097 9099 9142 9169 ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD TD TD TD TD TD 9237 9324 9334 9340 9447 9472 ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD 9492 ....................................... TD 9495 ....................................... TD 9641 ....................................... TD 9708 ....................................... TD TD TD TD TD TD TD TD lotter on DSK11XQN23PROD with NOTICES1 73751 9724 9741 9765 9777 9801 9845 9846 9855 ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD 9866 ....................................... TD TD TD TD 9873 9898 9902 9917 ....................................... ....................................... ....................................... ....................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00131 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73752 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Guidance TD TD TD TD TD TD 9933 9938 9972 9975 9979 9988 Title/description ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD 9998 ....................................... Unrelated Business Taxable Income Separately Computed for Each Trade or Business. Tax on Excess Tax-Exempt Organization Executive Compensation. Electronic-Filing Requirements for Specified Returns and Other Documents. Pre-Filing Registration Requirements for Certain Tax Credit Elections. Additional Guidance on Low-Income Communities Bonus Credit Program. Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships. Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements. [FR Doc. 2024–20539 Filed 9–10–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S,1120–SF,1120–FSC,1120– L,1120–PC,1120–REIT,1120–RIC,1120– POL, and Related Attachments 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 (PRA). The IRS is soliciting comments on forms used by business entity taxpayers. (See Appendix-A of this notice for a list of forms, schedules, and related attachments). DATES: Written comments should be received on or before November 12, 2024 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–0123 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or SUMMARY: copies of the form and instructions should be directed to LaNita Van Dyke, at (202)–317–6009, Internal Revenue Service, Room 6526, 1111 constitution Avenue NW, Washington, DC 20224, or through the internet at lanita.vandyke@ irs.gov. SUPPLEMENTARY INFORMATION: Tax 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. Business Income Tax Return. OMB Number: 1545–0123. Form Numbers: Forms 1065, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120– ND, 1120–S, 1120–SF, 1120–FSC, 1120– L, 1120–PC, 1120–REIT, 1120–RIC, 1120–POL and all attachments to these forms (see the Appendices to this notice). Abstract: These forms are used by businesses to report their income tax liability. Current Actions: There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have 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-day comment notice from Treasury. This approval package is being submitted for renewal purposes. Type of Review: Revision of a currently approved collection. Affected Public: Corporations, Partnerships and Pass-Through Entities. Preliminary Estimated Number of Respondents: 13,500,000. Preliminary Estimated Time Per Respondent (Hours): 70 hours, 4 minutes. Preliminary Estimated Total Annual Time (Hours): 946,000,000. Preliminary Estimated Total Annual Monetized Time ($): 56,955,000,000. Preliminary Estimated Total Out-ofPocket Costs ($): 68,491,000,000. Preliminary Estimated Total Monetized Burden ($): 125,446,000,000. Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized Time. Note: Amounts below are estimates for Fiscal Year (FY) 2025. 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. ESTIMATES FOR FORM 1120, 1120S AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES lotter on DSK11XQN23PROD with NOTICES1 FY2025 FY 24 Number of Respondents ............................................................................................ Burden in Hours ......................................................................................................... Monetized Time Burden ............................................................................................ VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00132 Fmt 4703 Sfmt 4703 13,300,000 920,000,000 $54,743,000,000 E:\FR\FM\11SEN1.SGM Program change due to adjustment 200,000 26,000,000 $2,212,000,000 11SEN1 FY 25 13,500,000 946,000,000 $56,955,000,000

Agencies

[Federal Register Volume 89, Number 176 (Wednesday, September 11, 2024)]
[Notices]
[Pages 73746-73752]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-20539]


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

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 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 12, 
2024 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB Control No. 
1545-0047 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha 
Brinson

[[Page 73747]]

(202) 317-5753, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: These are forms used by tax-exempt 
organizations. These include Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 
and related forms and schedules tax-exempt organizations attach to 
their returns (see appendix-A to this notice). In addition, there are 
numerous Treasury Decisions and guidance documents that are covered by 
the burden estimate provided in this notice. See appendix B for a list.

Tax 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 Organization Return
    OMB Number: 1545-0047.
    Form Numbers: Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 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 IRS guidance documents 
and regulations related to various forms approved under this approval 
package during the past year. There have been additions 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-day comment notice 
from OMB. This approval package is being submitted for renewal 
purposes.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Tax-Exempt Organizations.
    Preliminary Estimated Number of Respondents: 1,684,600.
    Preliminary Estimated Time per Respondent (Hours): 44 hours, 10 
minutes.
    Preliminary Estimated Total Annual Time (Hours): 74,400,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
3,828,000,000.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 1,938,600,000.
    Preliminary Estimated Total Monetized Burden ($): 5,766,600,000.

    Note:  Total Monetized Burden = Total Out-of-Pocket Costs + 
Total Monetized Time.


    Note:  Amounts below are estimates for Fiscal Year (FY) 2025. 
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.


                 ICB Estimates for the 990 Series of Returns and Supporting Forms and Schedules
                                                    [FY2025]
----------------------------------------------------------------------------------------------------------------
                                                                              Program change
                                                                FY24        due to adjustment         FY25
----------------------------------------------------------------------------------------------------------------
Number of Respondents..................................          1,698,500           (13,900)          1,684,600
Burden in Hours........................................         75,500,000        (1,100,000)         74,400,000
Monetized Time Burden..................................     $3,903,700,000      ($75,700,000)     $3,828,000,000
Out-of-Pocket Costs....................................     $1,978,400,000      ($39,800,000)     $1,938,600,000
                                                        --------------------------------------------------------
Total Monetized Burden.................................     $5,882,100,000     ($115,500,000)     $5,766,600,000
----------------------------------------------------------------------------------------------------------------

    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: September 4, 2024.
Martha R. Brinson,
Tax Analyst.

Appendix-A

----------------------------------------------------------------------------------------------------------------
                        Product                                                   Title
----------------------------------------------------------------------------------------------------------------
Form T.................................................  TIMBER.
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.
1024...................................................  Application for Recognition of Exemption Under Section
                                                          501(a).

[[Page 73748]]

 
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.
1116 Sch B.............................................  Foreign Tax Carryover Reconciliation Schedule.
1116 Sch C.............................................  Foreign Tax Redeterminations.
1116...................................................  Foreign Tax Credit.
1120-POL...............................................  US Income Tax Return for Certain Political
                                                          Organizations.
1127...................................................  Application for Extension of Time for Payment of Tax
                                                          Due to Undue Hardship.
1128...................................................  Application to Adopt, Change, or Retain a Tax Year.
2220...................................................  Underpayment of Estimated Tax by Corporations.
2848...................................................  Power of Attorney and Declaration of Representative.
3115...................................................  Application for Change in Accounting Method.
3468...................................................  Investment Credit.
3800...................................................  General Business Credit.
4136...................................................  Credit for Federal Tax Paid on Fuels.
4255...................................................  Recapture of Investment Credit.
4562...................................................  Depreciation and Amortization.
461....................................................  Limitation on Business Loss.
4720...................................................  Return of Certain Excise Taxes Under Chapters 41 and 42
                                                          of the Internal Revenue Code.
4797...................................................  Sale of Business Property.
5227...................................................  Split Interest Trust Information Return.
5471 Sch E.............................................  Income, War Profits, and Excess Profits Taxes Paid or
                                                          Accrued.
5471 Sch G-1...........................................  Cost Sharing Arrangement.
5471 Sch H.............................................  Current Earnings and Profits.
5471 Sch I-1...........................................  Information for Global Intangible Low-Taxed Income.
5471 Sch J.............................................  Accumulated Earnings & Profits (E&P) of Controlled
                                                          Foreign Corporation.
5471 Sch M.............................................  Transactions Between Controlled Foreign Corporation and
                                                          Shareholders or Other Related Persons.
5471 Sch O.............................................  Organization or Reorganization of Foreign Corporation,
                                                          and Acquisitions and Dispositions of its Stock.
5471 Sch P.............................................  Previously Taxed Earnings and Profits of U.S.
                                                          Shareholder of Certain Foreign Corporations.
5471 Sch Q.............................................  CFC Income by CFC Income Groups.
5471 Sch R.............................................  Distributions From a Foreign Corporation.
5471...................................................  Information Return of U.S. Persons With Respect to
                                                          Certain Foreign Corporations.
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.
5884-D.................................................  Employee Retention Credit for Certain Tax-Exempt
                                                          Organizations Affected by Qualified Disasters.
6069...................................................  Return of Certain Excise Taxes on Mine Operators, Black
                                                          Lung Trusts, and Other Persons Under Sections 4951,
                                                          4952, and 4953.
6198...................................................  At-Risk Limitations.
6497...................................................  Information Return of Nontaxable Energy Grants or
                                                          Subsidized Energy Financing.
7004...................................................  Application for Automatic Extension of Time To File
                                                          Certain Business Income Tax, Information, and Other
                                                          Returns.
7203...................................................  S Corporation Shareholder Stock and Debt Basis
                                                          Limitations.
7204...................................................  Consent to Extend the Time to Assess Tax Related to
                                                          Contested Foreign Income Taxes--Provisional Foreign
                                                          Tax Credit Agreement.
7205...................................................  Energy Efficient Commercial Buildings Deduction.
7207...................................................  Advanced Manufacturing Production Credit.
7210...................................................  Clean Hydrogen Production Credit.
7213...................................................  Nuclear Power Production Credit.
7217...................................................  Distributions From a Partnership of Property With
                                                          Partner Basis Adjustments.
7218...................................................  Clean Fuel Production Credit.
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.................................................  Information Return for Tax-Exempt Governmental 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.
8283...................................................  Noncash Charitable Contributions.
8283-V.................................................  Payment Voucher for Filing Fee Under Section
                                                          170(f)(13).
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.
8621...................................................  Information Return by a Shareholder of a Passive
                                                          Foreign Investment Company or Qualified Electing Fund.
8718...................................................  User Fee for Exempt Organization Determination Letter
                                                          Request.
8824...................................................  Like-Kind Exchanges.
8826...................................................  Disabled Access Credit.
8835...................................................  Renewable Electricity Production Credit.
8838...................................................  Consent to Extend the Time to Assess Tax Under Section
                                                          367--Gain Recognition Agreement.
8865 Sch G.............................................  Statement of Application of the Gain Deferral Method
                                                          under Section 721(c).
8865 Sch H.............................................  Acceleration Events and Exceptions Reporting Relating
                                                          to Gain Deferral Method Under Section 721(c).
8865 Sch K-1...........................................  Partner's Share of Income Deductions Credits, etc.

[[Page 73749]]

 
8865 Sch K-2...........................................  Partners' Distributive Share Items--International.
8865 Sch K-3...........................................  Partner's Share of Income, Deductions, Credits, etc.--
                                                          International.
8865 Sch O.............................................  Transfer of Property to a Foreign Partnership.
8865 Sch P.............................................  Acquisitions, Dispositions, and Changes of Interest in
                                                          a Foreign Partnership.
8865...................................................  Return of U.S. Persons with Respect to Certain Foreign
                                                          Partnerships.
8866...................................................  Interest Computation Under the Look-Back Method for
                                                          Property Depreciated Under the Income Forecast Method.
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-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.
8911...................................................  Alternative Fuel Vehicle Refueling Property Credit.
8911 Sch A.............................................  Alternative Fuel Vehicle Refueling Property.
8933...................................................  Carbon Oxide Sequestration Credit.
8933 Sch A.............................................  Disposal or Enhanced Oil Recovery Owner Certification.
8933 Sch B.............................................  Disposal Operator Certification.
8933 Sch C.............................................  Enhanced Oil Recovery Operator Certification.
8933 Sch D.............................................  Recapture Certification.
8933 Sch E.............................................  Election Certification.
8933 Sch F.............................................  Utilization Certification.
8936...................................................  Clean Vehicle Credit.
8940...................................................  Request for Miscellaneous Determination.
8941...................................................  Credit for Small Employer Health Insurance Premiums.
8949...................................................  Sales and Other Dispositions of Capital Assets.
8976...................................................  Notice of Intent to Operate Under Section 501(c)(4).
8995...................................................  Qualified Business Income Deduction Simplified
                                                          Calculation.
8995-A Schedule A......................................  Specified Service Trades or Businesses.
8995-A Schedule B......................................  Aggregation of Business Operations.
8995-A Schedule C......................................  Loss Netting and Carryforward.
8995-A Schedule D......................................  Special Rules for Patrons of Agricultural or
                                                          Horticultural Cooperatives.
8995-A.................................................  Qualified Business Income Deduction.
926....................................................  Return by a U.S. Transferor of Property to a Foreign
                                                          Corporation.
970....................................................  Application to Use LIFO Inventory Method.
990....................................................  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 Schedule A.........................................  Public Charity Status and Public Support.
990 Schedule B.........................................  Schedule of Contributors.
990 Schedule C.........................................  Political Campaign and Lobbying Activities.
990 Schedule D.........................................  Supplemental Financial Statements.
990 Schedule E.........................................  Schools.
990 Schedule F.........................................  Statement of Activities Outside the United States.
990 Schedule G.........................................  Supplemental Information Regarding Fundraising or
                                                          Gaming Activities.
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.........................................  Supplemental Information on Tax-Exempt Bonds.
990 Schedule L.........................................  Transactions With Interested Persons.
990 Schedule M.........................................  Noncash Contributions.
990 Schedule N.........................................  Liquidation, Termination, Dissolution, or Significant
                                                          Disposition of Assets.
990 Schedule O.........................................  Supplemental Information to Form 990 or 990-EZ.
990 Schedule R.........................................  Related Organizations and Unrelated Partnerships.
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 990-EZ.
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 under section 6033(e)).
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 (and on Investment Income for
                                                          Private Foundations).
----------------------------------------------------------------------------------------------------------------

Appendix-B

----------------------------------------------------------------------------------------------------------------
                        Guidance                                            Title/description
----------------------------------------------------------------------------------------------------------------
Announcement 2004-38...................................  Election of Alternative Deficit Reduction Contribution.
Announcement 2004-43...................................  Election of Alternative Deficit Reduction Contribution.

[[Page 73750]]

 
Notice 2002-27.........................................  IRA Required Minimum Distribution Reporting.
Notice 2004-59.........................................  Plan Amendments Following Election of Alternative
                                                          Deficit Reduction Contribution.
Notice 2005-41.........................................  Guidance Regarding Qualified Intellectual Property
                                                          Contributions.
Notice 2006-105........................................  Extension of Election of Alternative Deficit Reduction
                                                          Contribution.
Notice 2006-107........................................  Diversification Requirements for Qualified Defined
                                                          Contribution Plans Holding Publicly Traded Employer
                                                          Securities.
Notice 2006-109........................................  Interim Guidance Regarding Supporting Organizations and
                                                          Donor Advised Funds.
Notice 2007-70.........................................  Charitable Contributions of Certain Motor Vehicles,
                                                          Boats, and Airplanes. Reporting requirements under
                                                          Sec. 170(f)(12)(D).
Notice 2008-113........................................  Relief and Guidance on Corrections of Certain Failures
                                                          of a Nonqualified Deferred Compensation Plan to Comply
                                                          with Sec.   409A(a) in Operation.
Notice 2009-26.........................................  Build America Bonds and Direct Payment Subsidy
                                                          Implementation.
Notice 2009-31.........................................  Election and Notice Procedures for Multiemployer Plans
                                                          under Sections 204 and 205 of WRERA.
Notice 2010-6..........................................  Relief and Guidance on Corrections of Certain Failures
                                                          of a Nonqualified Deferred Compensation Plan to Comply
                                                          with Sec.   409A(a).
Notice 2010-80.........................................  Modification to the Relief and Guidance on Corrections
                                                          of Certain Failures of a Nonqualified Deferred
                                                          Compensation Plan to Comply with Sec.   409A(a).
Notice 2011-43.........................................  Transitional Relief under Internal Revenue Code Sec.
                                                          6033(j) for Small Organizations.
Notice 2012-48.........................................  Tribal Economic Development Bonds.
Notice 2014-4..........................................  Interim Guidance Regarding Supporting Organizations.
Notice 2015-83.........................................  Tribal Economic Development Bonds: Use of Volume Cap
                                                          for Draw-down Loans.
Notice 2017-9..........................................  De Minimis Error Safe Harbor to the I.R.C. Sec.  Sec.
                                                          6721 and 6722 Penalties.
Notice 2021-56.........................................  Standards that an LLC must Satisfy to be Exempt.
Notice 2023-38.........................................  Domestic Content Bonus Credit Guidance under Sections
                                                          45, 45Y, 48, and 48E.
Notice 2024-9..........................................  Statutory Exceptions to Phaseout Reducing Elective
                                                          Payment Amounts for Applicable Entities if Domestic
                                                          Content Requirements are Not Satisfied.
Notice 2024-41.........................................  Expansion of Applicable Projects for Safe Harbor in
                                                          Notice 2023-38 and New Elective Safe Harbor to
                                                          Determine Cost Percentages for Adjusted Percentage
                                                          Rule.
Notice 97-45...........................................  Highly Compensated Employee Definition.
Publication 1075.......................................  Tax Information Security Guidelines for Federal, State
                                                          and Local Agencies.
Publication 4839.......................................  Annual Form 990 Filing Requirements for Tax-Exempt
                                                          Organizations (Forms 990, 990-EZ, 990-PF, 990-BL and
                                                          990-N (e-Postcard).
Revenue Procedure 80-27................................  Group exemption letters.
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).
Revenue Procedure 2004-15..............................  Waivers of Minimum Funding Standards.
Revenue Procedure 2008-62 and 2017-55..................  Substitute Mortality Tables for Single Employer Defined
                                                          Benefit Plans.
Revenue Procedure 2009-43..............................  Revocation of Elections by Multiemployer Defined
                                                          Benefit Pension Plans to Freeze Funded Status under
                                                          section 204 of WRERA.
Revenue Procedure 2010-52..............................  Extension of the Amortization Period for Plan Sponsor
                                                          of a Multiemployer Pension Plan.
Revenue Procedure 2014-11..............................  Procedures for reinstating the tax-exempt status of
                                                          organizations that have had their tax-exempt status
                                                          automatically revoked under section 6033(j)(1) of the
                                                          Internal Revenue Code (``Code'') for failure to file
                                                          required Annual Returns or notices for three
                                                          consecutive years.
Revenue Procedure 2014-40..............................  Procedures for applying for and for issuing
                                                          determination letters on the exempt status under Sec.
                                                           501(c)(3) of the Internal Revenue Code (Code) using
                                                          Form 1023-EZ, Streamlined Application for Recognition
                                                          of Exemption Under Section 501(c)(3) of the Internal
                                                          Revenue Code.
Revenue Procedure 2014-55..............................  Election Procedures and Information Reporting with
                                                          Respect to Interests in Certain Canadian Retirement
                                                          Plans.
Revenue Procedure 2015-21..............................  Rulings and determination letters.
Revenue Procedure 2016-27..............................  Application Procedures for Approval of Benefit
                                                          Suspensions for Certain Multiemployer Defined Benefit
                                                          Pension Plans under Sec.   432(e)(9).
Revenue Procedure 2017-43..............................  Application Procedures for Approval of Benefit
                                                          Suspensions for Certain Multiemployer Defined Benefit
                                                          Pension Plans under Sec.   432(e)(9).
Revenue Procedure 2017-57..............................  Procedures for Requesting Approval for a Change in
                                                          Funding Method.
Revenue Procedure 2018-4...............................  Updating Procedures for Guidance on Matters Under IRS
                                                          TE/GE Division.
Revenue Procedure 2018-38..............................  Returns by exempt organizations and returns by certain
                                                          non-exempt organizations.
Revenue Procedure 2021-37..............................  Pre-Approved Pension Plans.
Revenue Procedure 2021-48..............................  Examination of returns and claims for refund, credit or
                                                          abatement; determination of correct tax liability.
Revenue Procedure 2022-14..............................  List of Automatic Changes.
Revenue Procedure 2023-1...............................  Rulings and Determination Letters.
Revenue Procedure 2023-4...............................  Types of Advice Available to Taxpayers.
Revenue Procedure 2023-24..............................  Changes in Accounting Periods and in Methods of
                                                          Accounting.
Revenue Procedure 2023-38..............................  Domestic Content Bonus Credit Guidance under Sections
                                                          45, 45Y, 48, and 48E.
Revenue Procedure 2024-5...............................  Rulings and Determination Letters.
Revenue Procedure 2024-23..............................  Changes in Accounting Periods and in Methods of
                                                          Accounting.
Revenue Ruling 2000-35.................................  Automatic Enrollment in Section 403(b) Plans.
TD 7845................................................  Inspection of Applications for Tax Exemption and
                                                          Applications for Determination Letters for Pension and
                                                          Other Plans.
TD 7852................................................  Registration Requirements with Respect to Debt
                                                          Obligations.
TD 7898................................................  Employers Qualified Educational Assistance Programs.
TD 7952................................................  Indian Tribal Governments Treated As States For Certain
                                                          Purposes.
TD 8002................................................  Substantiation of Charitable Contributions.
TD 8019................................................  Public Inspection of Exempt Organization Return.

[[Page 73751]]

 
TD 8033................................................  Tax Exempt Entity Leasing.
TD 8069................................................  Qualified Conservation Contributions.
TD 8073................................................  Effective Dates and Other Issues Arising Under the
                                                          Employee Benefit Provisions of the Tax Reform Act of
                                                          1984.
TD 8086................................................  Election for $10 Million Limitation on Exempt Small
                                                          Issues of Industrial Development Bonds; Supplemental
                                                          Capital Expenditure Statements (LR-185-84 Final).
TD 8124................................................  Time and Manner of Making Certain Elections Under the
                                                          Tax Reform Act of 1986.
TD 8357................................................  Certain cash or deferred arrangements (CODAs) and
                                                          employee and matching contributions under employee
                                                          plans.
TD 8376................................................  Qualified Separate Lines of Business.
TD 8396................................................  Regulations relating to a bank's determination of
                                                          worthlessness of a debt.
TD 8400................................................  Taxation of Gain or Loss from Certain Nonfunctional
                                                          Currency Transactions (Section 988 Transactions).
TD 8476................................................  Arbitrage Restrictions on Tax-Exempt Bonds.
TD 8540................................................  Final regulations relating to the valuation of
                                                          annuities, interests for life or terms of years, and
                                                          remainder or reversionary interests.
TD 8619................................................  Final regulations relating to eligible rollover
                                                          distributions from tax-qualified retirement plans and
                                                          section 403(b) annuities.
TD 8635................................................  Nonbank Trustee Net Worth Requirements.
TD 8690................................................  Deductibility, Substantiation, and Disclosure of
                                                          Certain Charitable Contributions.
TD 8712................................................  Definition of Private Activity Bonds.
TD 8718................................................  Arbitrage Restrictions on Tax-Exempt Bonds.
TD 8769................................................  Permitted Elimination of Pre-retirement Optional Forms
                                                          of Benefit.
TD 8791................................................  Guidance Regarding Charitable Remainder Trusts and
                                                          Special Valuation Rules for Transfers of Interests in
                                                          Trusts.
TD 8801................................................  Arbitrage Restrictions on Tax-Exempt Bonds.
TD 8802................................................  Certain Asset Transfers to a Tax-Exempt Entity.
TD 8814................................................  Federal Insurance Contributions Act (FICA) Taxation of
                                                          Amounts Under Employee Benefit Plans.
TD 8816................................................  Roth IRAs.
TD 8861................................................  Private Foundation Disclosure Rules.
TD 8933................................................  Qualified Transportation Fringe Benefits.
TD 8978................................................  Excise Taxes on Excess Benefit Transactions (REG-246256-
                                                          96).
TD 8987................................................  Required Distributions from Retirement Plans.
TD 9075................................................  Compensation Deferred Under Eligible Deferred
                                                          Compensation Plans.
TD 9076................................................  Special Rules Under Section 417(a)(7) for Written
                                                          Explanations Provided by Qualified Retirement Plans
                                                          After Annuity Starting Dates.
TD 9079................................................  Ten or More Employer Plan Compliance Information.
TD 9083................................................  Golden Parachute Payments.
TD 9088................................................  Compensatory Stock Options Under Section 482.
TD 9092................................................  Split-Dollar Life Insurance Arrangements.
TD 9097................................................  Arbitrage Restrictions Applicable to Tax-Exempt Bonds
                                                          Issued by State and Local Governments.
TD 9099................................................  Disclosure of Relative Values of Optional Forms of
                                                          Benefit.
TD 9142................................................  Deemed IRAs in Qualified Retirement Plans.
TD 9169................................................  Retirement plans; Cash or deferred arrangements under
                                                          section 401(k) and matching contributions or employee
                                                          contributions under section 401(m) Regulations.
TD 9237................................................  Designated Roth Contributions to Cash or Deferred
                                                          Arrangements Under Section 401(k).
TD 9324................................................  Designated Roth Contributions Under Section 402A.
TD 9334................................................  Requirement of Return and Time for Filing.
TD 9340................................................  Revised Regulations Concerning Section 403(b) Tax-
                                                          Sheltered Annuity Contracts.
TD 9447................................................  Automatic Contribution Arrangements.
TD 9472................................................  Notice Requirements for Certain Pension Plan Amendments
                                                          Significantly Reducing the Rate of Future Benefit
                                                          Accrual.
TD 9492................................................  Excise Taxes on Prohibited Tax Shelter Transactions and
                                                          Related Disclosure Requirements; Disclosure
                                                          Requirements with Respect to Prohibited Tax Shelter
                                                          Transactions; Requirement of Return and Time for
                                                          Filing.
TD 9495................................................  Qualified Zone Academy Bonds: Obligations of States and
                                                          Political Subdivisions.
TD 9641................................................  Reduction or Suspension of Safe Harbor Contributions.
TD 9708................................................  Additional Requirements for Charitable Hospitals;
                                                          Community Health Needs Assessments for Charitable
                                                          Hospitals; Requirement of a Section 4959 Excise Tax
                                                          Return and Time for Filing the Return.
TD 9724................................................  Summary of Benefits and Coverage, Uniform Glossary for
                                                          ACA Group Health Plans.
TD 9741................................................  General Allocation and Accounting Regulations Under
                                                          Section 141; Remedial Actions for Tax-Exempt Bonds.
TD 9765................................................  Suspension of Benefits under the Multiemployer Pension
                                                          Reform Act of 2014.
TD 9777................................................  Arbitrage Guidance for Tax-Exempt Bonds.
TD 9801................................................  Issue Price Definition for Tax-Exempt Bonds.
TD 9845................................................  Public Approval of Tax-Exempt Private Activity Bonds.
TD 9846................................................  Regulations Regarding the Transition Tax Under Section
                                                          965 and Related Provisions.
TD 9855................................................  Regulations To Prescribe Return and Time for Filing for
                                                          Payment of Section 4960, 4966, 4967, and 4968 Taxes
                                                          and To Update the Abatement Rules for Section 4966 and
                                                          4967 Taxes.
TD 9866................................................  Guidance Related to Section 951A (Global Intangible Low-
                                                          Taxed Income) and Certain Guidance Related to Foreign
                                                          Tax Credits.
TD 9873................................................  Regulations on the Requirement To Notify the IRS of
                                                          Intent To Operate as a Section 501(c)(4) Organization.
TD 9898................................................  Guidance Under Section 6033 Regarding the Reporting
                                                          Requirements of Exempt Organizations.
TD 9902................................................  Guidance Under Sections 951A and 954 Regarding Income
                                                          Subject to a High Rate of Foreign Tax.
TD 9917................................................  Guidance on the Determination of the Section 4968
                                                          Excise Tax Applicable to Certain Colleges and
                                                          Universities.

[[Page 73752]]

 
TD 9933................................................  Unrelated Business Taxable Income Separately Computed
                                                          for Each Trade or Business.
TD 9938................................................  Tax on Excess Tax-Exempt Organization Executive
                                                          Compensation.
TD 9972................................................  Electronic-Filing Requirements for Specified Returns
                                                          and Other Documents.
TD 9975................................................  Pre-Filing Registration Requirements for Certain Tax
                                                          Credit Elections.
TD 9979................................................  Additional Guidance on Low-Income Communities Bonus
                                                          Credit Program.
TD 9988................................................  Elective Payment of Applicable Credits; Elective
                                                          Payment of Advanced Manufacturing Investment Credit;
                                                          Final Rules; Election To Exclude Certain
                                                          Unincorporated Organizations Owned by Applicable
                                                          Entities From Application of the Rules on Partners and
                                                          Partnerships.
TD 9998................................................  Increased Amounts of Credit or Deduction for Satisfying
                                                          Certain Prevailing Wage and Registered Apprenticeship
                                                          Requirements.
----------------------------------------------------------------------------------------------------------------


[FR Doc. 2024-20539 Filed 9-10-24; 8:45 am]
BILLING CODE 4830-01-P


This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.