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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:
1545-0047
ICR Reference No:
202101-1545-017
Status:
Historical Active
Previous ICR Reference No:
201912-1545-014
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 without change
Conclusion Date:
04/05/2021
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/11/2021
Terms of Clearance:
Per its pre-existing agreement with IRS, OMB's approval of the Return of Organization Exempt From Income Tax and associated forms is extended for one year. IRS shall submit its next request for an extension of OMB approval before this expiration date, and continue to do so on an annual basis.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2022
36 Months From Approved
04/30/2021
Responses
1,599,000
0
1,606,200
Time Burden (Hours)
52,470,000
0
52,450,000
Cost Burden (Dollars)
1,473,100,000
0
1,496,500,000
Abstract:
These forms and schedules are needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes. These forms are used by Tax Exempt organizations to specify their items of gross income, receipts and disbursements.
Authorizing Statute(s):
US Code:
26 USC 4947
Name of Law: Application of taxes to certain nonexempt trusts
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;
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 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:
85 FR 71992
11/12/2020
30-day Notice:
Federal Register Citation:
Citation Date:
86 FR 7335
01/27/2021
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)
Schedule I (Form 990), Schedule J (Form 990), Instructions for Schedule J (Form 990), Compensati, Schedule K (Form 990), Instructions for Schedule K (Form 990), Supplement, 990, Instructions for Form 990-PF, 990-W, Instructions for Form 990-T, Exempt Organization B, Schedule C (Form 990 & 990-EZ), Schedule F (Form 990), Schedule E (Form 990 & 990-EZ), Schedule G (Form 990 & 990-EZ), Instructions for Schedule G (Form 990 or 990-EZ), Instructions for Form 1023, Application for Recogn, 1024, 1028, Form 990-EZ, 990-PF, 990-T, Schedule A (Form 990 & 990-EZ), Instructions for Schedule A (Form 990 or 990-EZ), Schedule B (Form 990, 990-EZ, 990-PF), Instructions for Schedule F (Form 990), Statement , Schedule L (Form 990 & 990-EZ), 5884-C, 8038, Instructions for Form 8038, Information Return for, 8038-B, Instructions for Form 8038-B, Information Return f, 8038-CP, Instructions for Form 8038-CP Return for Credit Pa, 8038-G, Instructions for Form 8038-G, Information Return f, 8038-GC, 8038-R, 8038-T, 8038-T (2017 Draft), 8038-TC, Instructions for Form 8038-TC, Information Return , 8282, 8453-EO, 8453-X, 8718, 8868, 8870, 8872, Instructions for Form 8872, Political Organization, 8879-EO, 8886-T, Instructions for Form 8886-T, Disclosure by Tax-Ex, 8899, Schedule M (Form 990), 1023-EZ, Instructions for Form 1024, Application for Recogn, Instructions for Form 990-EZ, Short Form Return of, Schedule D (Form 990), Instructions for Schedule D (Form 990), Supplement, Schedule H (Form 990), Instructions for Schedule H (Form 990), Hospitals, Instructions for Schedule L (Form 990 or 990-EZ), , Instructions for Schedule R (Form 990), Related Or, 1023-I, 1024-A, Form 1023, 5578, 8871, Instructions for Form 1024- A, Instructions for Form 8038-T, Arbitrage Rebate and, Form 990-N Electronic Notice (e-Postcard) for Tax-, Schedule O (Form 990 & 990-EZ), Schedule N (Forms 990 & 990-EZ), Schedule R (Form 990), Instructions for Form 1028, Application for Recogn, Instructions for Form 990, Return of Organization , 1120-POL, Form 8886, Form 8328, Form 8330, Instructions for Form 8886, Schedule M (Form 990-T), Form 6069, Instructions for Form 990 or 990 EZ (Schedule C), Form 6497, Form 4720
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)
,
Instructions for Form 990, Return of Organization Exempt From Income Tax
,
Short Form Return of Organization Exempt From Income Tax Under 501(c)
,
Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
,
Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
,
Instructions for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
,
Exempt Organization Business Income Tax Return and Proxy Tax
,
Instructions for Form 990-T, Exempt Organization Business Income Tax Return
,
Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
,
Public Charity Status and Public Support
,
Instructions for Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public SupportInstructions for Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public Support
,
Schedule of Contributors
,
Political Campaign and Lobbying Activities
,
Supplemental Financial Statements
,
Instructions for Schedule D (Form 990), Supplemental Financial Statements
,
Schools
,
Statement of Activities Outside the United States
,
Instructions for Schedule F (Form 990), Statement of Activities Outside the United States
,
Supplemental Information Regarding Fundraising or Gaming Activities
,
Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities
,
Hospitals
,
Instructions for Schedule H (Form 990), Hospitals
,
Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
,
Compensation Information
,
Instructions for Schedule J (Form 990), Compensation Information
,
Transactions With Interested Persons
,
Instructions for Schedule K (Form 990), Supplemental Information on Tax Exempt Bonds
,
Transactions With Interested Persons
,
Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons
,
Noncash Contributions
,
Liquidation, Termination, Dissolution, or Significant Disposition of Assets
,
Supplemental Information to Form 990 or 990-EZ
,
Related Organizations and Unrelated Partnerships
,
Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships
,
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
,
Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
,
Streamlined Application for Recognition of Exemption
,
Application for Recognition of Exemption Under Section 501(c)(3) of Exemption Under Section 501(c)(3)
,
Application for Recognition of Exemption Under Section 501(a).
,
Instructions for Form 1024, Application for Recognition of Exemption Under Section 501 (a)
,
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal
,
Instructions for Form 1024- A
,
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
,
Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
,
Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
,
Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
,
Information Return for Tax-Exempt Private Activity Bond Issues
,
Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues
,
Information Return for Build America Bonds and Recovery Zone
,
Instructions for Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Recovery Bonds
,
Return for Credit Payments to Issuers of Qualified Bonds
,
Instructions for Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds
,
Return for Credit Payments to Issuers of Qualified Bonds
,
Instructions for Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues
,
Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
,
Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
,
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
,
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
,
Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
,
Instructions for Form 8038-TC, Information Return for Tax Credit Bonds
,
Donee Information Return
,
Exempt Organization Declaration and Signature for Electronic Filing
,
Political Organization Declaration for Electronic Filing of Notice of Section 527 Status
,
User Fee for Exempt Organization Determination Letter Request
,
Application for Automatic Extension of Time To File an Exempt Organization Return
,
Information Return for Transfers Associated With Certain Personal Benefit Contracts
,
Political Organization Notice of Section 527 Status
,
Political Organization Report of Contributions and Expenditures
,
Instructions for Form 8872, Political Organization Report of Contributions and Expenditures
,
IRS e-file Signature Authorization for an Exempt Organization
,
Disclosure by Tax-Exempt Entity Regarding
,
Instructions for Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
,
Notice of Income From Donated Intellectual Property
,
Instructions for Form 8038-T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate
,
Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ
,
Instructions for Form 990 or 990 EZ (Schedule C)
,
UBTI Calculation Form Unrelated Trade or Business
,
US Income Tax Return for Certain Political Organizations
,
Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC
,
Return of Excise Tax on Excessive Contributions of Black Lung Benefit Trust
,
Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
,
Carryforward Election of Unused Private Activity Bond Volume Cap
,
Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
,
Reportable Transaction Disclosure Statement
,
Instructions for Form 8886 (Reportable Transaction Disclosure Statement)
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
1,599,000
1,606,200
0
0
-7,200
0
Annual Time Burden (Hours)
52,470,000
52,450,000
0
0
20,000
0
Annual Cost Burden (Dollars)
1,473,100,000
1,496,500,000
0
0
-23,400,000
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:
A decrease in the number of filers and differences in the rates of filing across the primary tax-exempt forms are responsible for the majority of the 1545-0047 changes.
Annual Cost to Federal Government:
$2,988,714
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.
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?
No
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:
02/11/2021
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