Skip to main content
An official website of the United States government
The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Search:
Agenda
Reg Review
ICR
This script is used to control the display of information in this page.
Display additional information by clicking on the following:
All
Brief and OIRA conclusion
Abstract/Justification
Legal Statutes
Rulemaking
FR Notices/Comments
IC List
Burden
Misc.
Common Form Info.
Certification
View Information Collection (IC) List
View Supporting Statement and Other Documents
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:
201210-1545-027
Status:
Historical Active
Previous ICR Reference No:
201205-1545-005
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
ah-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:
Approved with change
Conclusion Date:
04/18/2014
Retrieve Notice of Action (NOA)
Date Received in OIRA:
04/29/2013
Terms of Clearance:
At that time the forms submitted for approval were for tax year 2009. During the intermediate time, IRS used forms for tax years 2010, 2011, and 2012 without receiving approval for those forms from OMB. The failure to receive approval for these tax years will be reported as violations in the next Information Collection Budget (ICB) by IRS/Treasury.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2017
36 Months From Approved
04/30/2014
Responses
403,068
0
403,068
Time Burden (Hours)
24,945,619
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. Form 990 is used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.
Authorizing Statute(s):
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
US Code:
26 USC 501
Name of Law: Exemption from tax on corporations, certain trusts, etc.
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:
77 FR 59707
09/28/2012
30-day Notice:
Federal Register Citation:
Citation Date:
78 FR 24804
04/26/2013
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
16
IC Title
Form No.
Form Name
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-2 (F 990), Schedule J (F 990), Schedule J-1 (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-1 (F 990), Schedule R (F 990)
Related Organizations and Unrelated Partnerships
,
Continuation Sheet for Schedule R
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
403,068
403,068
0
0
0
0
Annual Time Burden (Hours)
24,945,619
25,766,156
0
-820,537
0
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:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
Form 990's burden variables have been recounted. A new section was added to Schedule D for the reconciliation of revenue per audited financial statement with revenue per return. A new section was added to Schedule F for foreign forms. Schedule G includes a new section which allows for additional written explanations related to fundraising and gaming in accordance with the Plain Language Act of 2010. Schedule K includes a section for proceeds related to tax-exempt bonds. Schedule L includes new columns addressing the relationship between a disqualified person and an organization. The line variables in Schedule N have simply been recounted. Schedule R includes a new column for 512(b)(13) identification of 512(b)(13) controlled entities followed by yes/no columns. These changes result in a net decrease of 820,537 burden hours.
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:
04/29/2013
An official website of the United States government
The .gov means it's official.
The site is secure.
