[Federal Register Volume 63, Number 141 (Thursday, July 23, 1998)]
[Notices]
[Pages 39647-39648]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-19701]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 990 and Schedule A
(Form 990)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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,
[[Page 39648]]
Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form 990, Return of Organization Exempt
From Income Tax Under Section 501(c) of the Internal Revenue Code
(except black lung benefit trust or private foundation) or section
4947(a)(1) nonexempt charitable trust and Schedule A, Organization
Exempt Under Section 501(c)(3) (Except Private Foundation), and Section
501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) nonexempt
charitable trust.
DATES: Written comments should be received on or before September 21,
1998 to be assured of consideration.
ADDRESSES: Direct all written comments to Garrick R. Shear, Internal
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington,
DC 20224. 2
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111
Constitution Avenue NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Return of Organization Exempt From Income Tax Under Section
501(c) of the Internal Revenue Code (except black lung benefit trust or
private foundation) or section 4947(a)(1) nonexempt charitable trust
(Form 990), and Organization Exempt Under Section 501(c)(3) (Except
Private Foundation), and Section 501(e), 501(f), 501(k), 501(n), or
Section 4947(a)(1) nonexempt charitable trust (Schedule A).
OMB Number: 1545-0047.
Form Number: 990 and Schedule A (Form 990).
Abstract: Form 990 is needed to determine that Code section 501(a)
tax-exempt organizations fulfill the operating conditions of their tax
exemption. Schedule A (Form 990) is used to elicit special information
from section 501(c)(3) organizations. IRS uses the information from
these forms to determine if the filers are operating within the rules
of their exemption.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 327,953.
Estimated Time Per Respondent: 160 hr., 47 min.
Estimated Total Annual Burden Hours: 52,731,933.
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 4 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: July 14, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-19701 Filed 7-22-98; 8:45 am]
BILLING CODE 4830-01-U
