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View ICR - OIRA Conclusion

OMB Control No: 1545-0047	ICR Reference No: 201811-1545-003
Status: Historical Active	Previous ICR Reference No: 201509-1545-023
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
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: 12/21/2018
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/21/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2019	36 Months From Approved	12/31/2018
Responses	1,413,200	0	406,023
Time Burden (Hours)	50,450,000	0	24,951,529
Cost Burden (Dollars)	1,297,300,000	0	0

Authorizing Statute(s): US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 508 Name of Law: Special rules with respect to section 501(c)(3) Organization
   US Code: 26 USC 509 Name of Law: Private foundation defined
   US Code: 26 USC 501(c)3 Name of Law: Political Expenditures of Section 501(c)(3) Organizations
   US Code: 26 USC 4947 Name of Law: Application of taxes to certain nonexempt trusts
   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 501(a) Name of Law: Exemption from taxation
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6033(i) Name of Law: Returns by exempt organizations
   US Code: 26 USC 4974 Name of Law: Excise tax on certain accumulations in qualified retirement plans
   US Code: 26 USC 511 Name of Law: Imposition of Tax on Unrelated Businesse Income of Charitable, etc., Organizations
   US Code: 26 USC 6012(a)4 Name of Law: General Rule-Trusts
   US Code: 26 USC 6012 (a)2 Name of Law: Every Corporation Subject to Taxation under Subtitle A
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act; Citations for New Statutory Requirements
   US Code: 26 USC 521 Name of Law: Exemption of farmers' cooperatives from tax
   US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 6011(f) Name of Law: Promotion of Electronic Filing
   PL: Pub.L. 105 - 206 2001 thru 2005 Name of Law: Workforce Investment Systems;

Citations for New Statutory Requirements: None

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion	Change Due to Adjustment in Estimate
Annual Number of Responses	1,413,200	406,023	5,134,038	-4,126,861
Annual Time Burden (Hours)	50,450,000	24,951,529	108,867,636	-83,369,165
Annual Cost Burden (Dollars)	1,297,300,000	0	0	1,297,300,000

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: This request consolidates 26 other previously approved ICRs into 1545-0047 as a matter of Agency Discretion. The combined currently approved burden for those ICRs is 5,134,038 responses and 108,867,636 hours. This represents an increase in burden that will be fully offset when those 26 ICRs are discontinued following approval of the consolidated ICR 1545-0047. The transition to an updated model for calculating taxpayer burden also eliminates inaccuracies and double-counting that were present in the previous method of calculating burden. As a result of implementing this new model and utilizing the latest data, there is a decrease in burden due to agency estimates of 4,126,861 responses and 83,369,165 hours. There is an increase of $1,297,300,000 in out-of-pocket (non-labor) costs, however, because the previous model did not account for them.

Annual Cost to Federal Government: $2,386,463

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. No

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. 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