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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0047
ICR Reference No:
201206-1545-013
Status:
Historical Inactive
Previous ICR Reference No:
201205-1545-005
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
EC-1545-0047-061
Title:
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Withdrawn and continue
Conclusion Date:
04/11/2013
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/26/2012
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2012
36 Months From Approved
04/30/2014
Responses
403,068
0
403,068
Time Burden (Hours)
25,766,156
0
25,766,156
Cost Burden (Dollars)
0
0
0
Abstract:
Form 990 is needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. REG-130266-11(NPRM) These regulations describe the requirements that charitable hospitals must satisfy under Section 501(r) of the Internal Revenue Code.
Authorizing Statute(s):
US Code:
26 USC 501
Name of Law: Exemption from tax on corporations, certain trusts, etc.
US Code:
26 USC 527
Name of Law: Political organizations
US Code:
26 USC 6033
Name of Law: Returns by exempt organizations
US Code:
26 USC 4947
Name of Law: Application of taxes to certain nonexempt trusts
Citations for New Statutory Requirements:
US Code: 26 USC 501(r) Name of Law: Additional Requirements for Certain Hospitals
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
1545-BK57
Proposed rulemaking
77 FR 38147
06/26/2012
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
17
IC Title
Form No.
Form Name
REG-130266-11 (NPRM) Section 501(r)--Additional Requirements for Certain Hospitals
Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990
Schedule O, 990
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
,
Supplemental Information to Form 990
Schedule A - Public Charity Status and Public Support
Schedule A (Form 990 or 990EZ)
Public Charity Status and Public Support
Schedule B - Schedule of Contributors
Schedule B (Form 990)
Schedule of Contributors
Schedule C - Political Campaign and Lobbying Activities
990 Sch. C
Polical Campaign and Lobbying Activities
Schedule D - Supplemental Financial Statements
Schedule D (Form 990)
Supplemental Financial Statements
Schedule E - Schools
Schedule E (F 990)
Schools
Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F
Schedule F (Form 990), Schedule F-1 (Form 990)
Statement of Activities Outside the United States
,
Continuation Sheet for Schedule F
Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
Schedule G (Form 990 or 990-EZ)
Supplemental Information Regarding Fundraising or Gaming Activities
Schedule H - Hospitals
Schedule H (F 990)
Hospitals
Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I
Schedule I (Form 990), Schedule I-I (Form 990)
Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.
,
Continuation Sheet for Schedule I (Form 990)
Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990
Schedule J (F 990), Schedule J-1 (F 990), Schedule J-2 (F 990)
Compensation Information
,
Continuation Sheet for Sch J
,
Continuation Sheet for Form 990
Schedule K - Supplemental Information on Tax Exempt Bonds
Schedule K (Form 990)
Supplemental Information on Tax Exempt Bonds
Schedule L - Transactions with Interested Persons
Schedule L (Form 990 or 990-EZ)
Transactions with Interested Persons
Schedule M - Non-Cash Contributions
Schedule M (F 990)
Non-Cash Contribution
Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N
Schedule N-1, Schedule N (Form 990 or 990-EZ)
Liquidation, Termination, Dissolution or Significant Disposition of Assets
,
Continuation Sheet of Schedule N
Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R
Schedule R (F 990), Schedule R-1 (F 990)
Related Organizations and Unrelated Partnerships
,
Continuation Sheet for Schedule R
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
There is an increase in total burden hours due to requirements under The Affordable Care Act of 2010 as further described in the proposed regulations in ยงยง1.501(r)-4 and 501(r)-6(c). The collection of information flows from section 501(r)(4) of the Internal Revenue Code (Code), which requires hospital organizations to establish a written financial assistance policy and a written policy related to care for emergency medical conditions, and section 501(r)(6), which requires a hospital organization to make reasonable efforts to determine whether an individual is eligible for assistance under a financial assistance policy before engaging in extraordinary collection actions against that individual. The expected recordkeepers are hospital organizations described in sections 501(c)(3) and 501(r)(2).
Annual Cost to Federal Government:
$20,000
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
Yes
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Bruce Lewis 2022830662 ext. 0662
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
06/26/2012
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