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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:
1545-0056
ICR Reference No:
201407-1545-002
Status:
Historical Active
Previous ICR Reference No:
201402-1545-033
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
sc-0056-033
Title:
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code and Form 1023-EZ, Streamlined
Type of Information Collection:
No material or nonsubstantive change to a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
11/19/2015
Retrieve Notice of Action (NOA)
Date Received in OIRA:
07/09/2014
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
06/30/2017
06/30/2017
06/30/2017
Responses
80,000
0
80,000
Time Burden (Hours)
4,759,190
0
4,759,190
Cost Burden (Dollars)
0
0
0
Abstract:
Form 1023 is filed by applicants seeking Federal income tax exemption as organization described in section 501(c)(3). IRS uses the information to determine if the applicant is exempt and whether the applicant is a private foundation. Form 1023-EZ is a simplified version of Form 1023, to be filed by organization who meet certain criteria.
Authorizing Statute(s):
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
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:
78 FR 60378
10/01/2013
30-day Notice:
Federal Register Citation:
Citation Date:
79 FR 18124
03/31/2014
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
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
1023
Application for Exemption under Section 501(c)(3) of the Internal Revenue Code
Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
1023-EZ
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
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
80,000
80,000
0
0
0
0
Annual Time Burden (Hours)
4,759,190
4,759,190
0
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:
The Internal Revenue Service is introducing an "EZ" version of the Form 1023 as an alternative in applying for recognition of exemption from federal income tax under section 501(c)(3). The Form 1023-EZ is a shorter, less burdensome version Form 1023, which may be used if an organization meets specific criteria. It is estimated that approximately 60-70 percent of the 80,000 respondents will apply using Form 1023-EZ, which will take 19 hours to complete (compared to 156 hours for the Form 1023). There is an overall increase in the annual number of responses and burden hours due to adjustments in the number of total respondents for the Form 1023, based on TEGE estimates. The decrease is attributed to program changes to the Form 1023 that resulted in a decrease in the amount of time per response.
Annual Cost to Federal Government:
$258,938
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]?
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:
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:
07/09/2014
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