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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:
201408-1545-010
Status:
Historical Active
Previous ICR Reference No:
201112-1545-019
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
sc - Ready
Title:
Form 990-EZ - 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 with change
Conclusion Date:
12/14/2017
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/31/2014
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2020
36 Months From Approved
12/31/2017
Responses
840,672
0
890,187
Time Burden (Hours)
52,028,163
0
43,656,636
Cost Burden (Dollars)
0
0
0
Abstract:
Form 990-EZ and schedules are 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:
79 FR 37392
07/01/2014
30-day Notice:
Federal Register Citation:
Citation Date:
79 FR 78565
12/30/2014
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-EZ
Public Charity Status and Public Support
Sch B_Schedule of Contributors
Schedule B Form 990-EZ
Schedule of Contributions
Sch C_Political Campaign and Lobbying Activities
Schedule C Form 990-EZ
Political Campaign and Lobbying Activities
Sch E_Schools
Schedule E Form 990-EZ
Schools
Sch G_Supplemental Information Regarding Fundraising or Gaming Activities
Schedule G Form 990-EZ
Supplemental Information Regarding Fundrasing or Gaming Activities
Sch L_Transactions with Interested Persons
Schedule L Form 990-EZ
Transactions With Interested Persons
Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets
Schedule N Form 990-EZ
Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Short Form Return of Organization Exempt From Income Tax
990/990-EZ Sch-O, 990-EZ
Short Form - Return of Organization Exempt From Income Tax
,
Supplemental Information to Form 990 or 990-EZ
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
840,672
890,187
0
98,300
-147,815
0
Annual Time Burden (Hours)
52,028,163
43,656,636
0
17,320,248
-8,948,721
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 990EZ - There were discretionary changes made to Form 990-EZ, which increased the associated burden by 98,300 resulting in an increase of burden hours of 5,951,082. The estimated filers of Form 990 decreased by 147,815 responses which resulted in a decrease in burden of 8,948,721. 990EZ Change in responses (49,515) 990EZ Change in Annual Burden (2,997,639) Form 990EZ Sch A - Form 990EZ Sch A has an increase to burden response time from 54.60 hours per response to 95.15 hours per response because the Form 990-EZ (Sch-A), part lV and part V were added. These program changes were due to agency discretion, and attributed to an increase in burden by 11,369,166 hours. 990EZ Sch A Change in responses - 0, 990EZ Sch A Change in Annual Burden 11,369,166 Total burden hour change due to agency discretion is Form 990EZ 5,951,082 plus Form 990EZ Sch A 11,369,166 for a total of 17,320,248.
Annual Cost to Federal Government:
$734,165
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:
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:
12/31/2014
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