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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:
1545-0057
ICR Reference No:
201711-1545-004
Status:
Historical Active
Previous ICR Reference No:
201610-1545-015
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 1024 - Application for Recognition of Exemption Under Section 501(a)
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved with change
Conclusion Date:
01/02/2018
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/06/2017
Terms of Clearance:
Updated supporting statement during review.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2021
36 Months From Approved
01/31/2020
Responses
9,555
0
9,692
Time Burden (Hours)
313,301
0
291,542
Cost Burden (Dollars)
0
0
0
Abstract:
Organizations seeking exemption from Federal Income tax under Internal Revenue Code section 501(a) as an organization described in most paragraphs of section 501(c) must use Form 1024 to apply for exemption. The information collected is used to determine whether the organization qualifies for tax-exempt status.
Authorizing Statute(s):
US Code:
26 USC 501(a)
Name of Law: Exemption from tax on corporations, certain trusts, etc.
US Code:
26 USC 506
Name of Law: Secretary of intent to operate under 501(c)(4)
US Code:
25 USC 501(c)
Name of Law: List of exempt organizations
PL:
Pub.L. 114 - 113 405
Name of Law: PATH Act
Citations for New Statutory Requirements:
PL: Pub.L. 114 - 113 405 Name of Law: The Path Act
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
82 FR 40228
10/16/2017
30-day Notice:
Federal Register Citation:
Citation Date:
82 FR 57652
12/06/2017
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
Form 1024-A
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
Form 1024 - Application for Recognition of Exemption Under Section 501(a)
1024
Application for Recognition of Exemption Under Section 501(a)
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
9,555
9,692
-137
0
0
0
Annual Time Burden (Hours)
313,301
291,542
21,759
0
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
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:
Form 1024-A is a new form developed by Exempt Organizations to comply with P.L. 114-113, Div. Q, Sec405 (the PATH Act). The PATH Act added new IRC section 506 that requires new and certain existing section 501(c)(4)organization to notify the IRS that it is operating as a section 501(c)(4) organization no later than 60 days after the organization is established.
Annual Cost to Federal Government:
$91,629
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
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:
Philip Millet 202 317-5883
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:
12/06/2017
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