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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:
1545-1150
ICR Reference No:
200809-1545-009
Status:
Historical Active
Previous ICR Reference No:
200509-1545-024
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
CB-1150-009
Title:
Short Form Return of Organization Exempt From Income Tax
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
12/18/2008
Retrieve Notice of Action (NOA)
Date Received in OIRA:
10/03/2008
Terms of Clearance:
The agency is reminded of the importance of clearly explaining significant changes in burden, particularly with respect to program changes vs. adjustments. Prior to resubmiting this ICR, the agency shall develop an accounting of any changes in burden that explains the portion of the change due to program changes due to statute and/or agency discretion, and the portion due to adjustments.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2011
36 Months From Approved
12/31/2008
Responses
890,187
0
124,184
Time Burden (Hours)
43,656,636
0
7,005,220
Cost Burden (Dollars)
0
0
0
Abstract:
Form 990-EZ is needed to determine that IRS section 501(a) tax- exempt organizations fulfill the operating conditions within the limitations of their tax exemption. IRS uses the information from this form to determine if the filers are operating within the rules of their exemption.
Authorizing Statute(s):
US Code:
26 USC 6033
Name of Law: Returns by exempt organizations
US Code:
26 USC 501
Name of Law: Exemption from tax on corporations, certain trusts, etc.
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
Citations for New Statutory Requirements:
None
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:
73 FR 39089
07/08/2008
30-day Notice:
Federal Register Citation:
Citation Date:
73 FR 57407
10/02/2008
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
8
IC Title
Form No.
Form Name
Sch A_Public Charity Status and Public
Schedule A (Form 990 or 990-EZ)
Public Charity Status and Public Support
Sch B_Schedule of Contributors
Schedule B (Form 990, 990-EZ or 990-PF)
Schedule of Contributors
Sch C_Political Campaign and Lobbying Activities
Schedule C (Form 990 or 990-EZ)
Political Campaign and Lobbying Activities
Sch E_Schools
Schedule E (Form 990 or 990-EZ)
Schools
Sch G_Supplemental Information Regarding Fundraising or Gaming Activities
Schedule G (Form 990 or 990-EZ)
Supplemental Information Regarding Fundraising or Gaming Activities
Sch L_Transactions with Interested Persons
Schedule L (Form 990 or 990-EZ)
Transactions with Interested Persons
Sch N_Liquidation, Termination, Dissolution or Significant Disposition of Assets
Schedule N (Form 990 or 990-EZ)
Liquidation, Termination, Dissolution or Significant Disposition of Assets
Short Form Return of Organization Exempt From Income Tax
990-EZ
Short Form Return of Organization Exempt From Income Tax
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
890,187
124,184
0
307,104
458,899
0
Annual Time Burden (Hours)
43,656,636
7,005,220
0
21,515,784
15,135,632
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
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:
No
Burden Reduction Due to:
Short Statement:
Form 990-EZ was revised, adding 7 new schedules by request of Tax Exempt and Government Entities-Exempt Organizations Division (TEGE-EO) and 17 line items due to the addition of Part VI. The responses were increased by 288,131 due to the new filing requirements. Due to the revision of Form 990-EZ and addition of Schedules A, B, C, E, G, L and N; the overall responses were increased to 890,187 and the total burden was increased by 36,651,416 hours.
Annual Cost to Federal Government:
$734,165
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]?
Uncollected
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
Uncollected
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
Uncollected
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Phillip Millet 2029279826
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:
10/03/2008
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