2020-23383. Proposed Collection; Comment Request for Form 8976  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Notice and request for comments.

    SUMMARY:

    The Department of the Treasury, 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. Currently, the IRS is soliciting comments concerning Form 8976, Notice of Intent to Operate Under Section 501(c)(4).

    DATES:

    Written comments should be received on or before December 21, 2020 to be assured of consideration.

    ADDRESSES:

    Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.

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    FOR FURTHER INFORMATION CONTACT:

    Requests for copies of the form and instructions should be directed to LaNita Van Dyke, at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Lanita.VanDyk@irs.gov.

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    SUPPLEMENTARY INFORMATION:

    Title: Notice of Intent to Operate Under Section 501(c)(4).

    OMB Number: 1545-2268.

    Form Number: 8976.

    Abstract: The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) section 506 to the Internal Revenue Code (Code) requires an organization described in section 501(c)(4), no later than 60 days after the organization is established, to notify the Secretary that it is operating as a section 501(c)(4) organization (the notification). Section 506(b) provides that the notification must include: (1) The name, address, and taxpayer identification number of the organization; (2) the date on which, and the State under the laws of which, the organization was organized; and (3)a statement of the purpose of the organization.

    Current Actions: There are no changes being made to the form at this time.

    Type of Review: Extension of a previously approved collection.

    Affected Public: Business or other for-profit organizations.

    Estimated Number of Respondents: 2,500.

    Estimated Time per Respondent: 45 minutes.

    Estimated Total Annual Burden Hours: 1,875.

    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.

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    Approved: October 18, 2020.

    Chakinna B. Clemons,

    Supervisory Tax Analyst.

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    [FR Doc. 2020-23383 Filed 10-21-20; 8:45 am]

    BILLING CODE 4830-01-P

Document Information

Published:
10/22/2020
Department:
Internal Revenue Service
Entry Type:
Notice
Action:
Notice and request for comments.
Document Number:
2020-23383
Dates:
Written comments should be received on or before December 21, 2020 to be assured of consideration.
Pages:
67422-67422 (1 pages)
PDF File:
2020-23383.pdf