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View ICR - OIRA Conclusion

OMB Control No: 1545-0047	ICR Reference No: 202409-1545-003
Status: Active	Previous ICR Reference No: 202312-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Tax-Exempt Income Tax Return
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: 01/24/2025
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/19/2024
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2026	36 Months From Approved	01/31/2025
Responses	1,711,300	0	1,698,500
Time Burden (Hours)	73,440,000	0	75,500,000
Cost Burden (Dollars)	1,963,400,000	0	1,978,400,000

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 4953 Name of Law: Tax on Excess Contributions to Black Lung Benefit Trusts
   PL: Pub.L. 117 - 169 multiple Name of Law: Inflation Reduction Act of 2022
   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 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   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
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions and Gifts
   PL: Pub.L. 116 - 25 2301, 3101 Name of Law: Taxpayer First Act
   PL: Pub.L. 116 - 260 Div. EE Name of Law: Taxpayer Certainty and Disaster Relief Act
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions And Gifts
   US Code: 26 USC 149 Name of Law: Bonds Must Be Registered To Be Tax Exempt; Other Requirements
   US Code: 26 USC 142 Name of Law: Exempt Facility Bond
   US Code: 26 USC 146 Name of Law: Private Activity Bonds; Volume Cap
   US Code: 26 USC 4951 Name of Law: Taxes on Self-Dealing
   US Code: 26 USC 4952 Name of Law: Taxes on Taxable Expenditures

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 multiple Name of Law: Inflation Reduction Act of 2022

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	1,711,300	1,698,500	12,800
Annual Time Burden (Hours)	73,440,000	75,500,000	-2,060,000
Annual Cost Burden (Dollars)	1,963,400,000	1,978,400,000	-15,000,000

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 year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: There are significant adjustments in the year-over-year technical changes. The impact on burden related to these changes is shown in the table below. Altogether, technical adjustments lead to a decrease in burden. Increases from macroeconomic adjustments and population growth between Fiscal Year 2024 and Fiscal Year 2025 were offset by an overestimate of the number of Fiscal Year 2024 filers last year and decreases from incorporating updated population filer data. Overall, technical adjustments lead to a 3% decrease in aggregate time and a 1% decrease in aggregate out-of-pocket costs. Changes Due to Legislative Adjustment: The Inflation Reduction Act of 2022 (IRA), P.L. 117-169, introduced changes that result in legislative burden. IRA introduced and expanded a number of clean energy provisions. Year-over year changes associated with the Inflation Reduction Act (IRA) are allocated to legislative adjustments. Note that the year-over-year legislative adjustment is the difference between updated Fiscal Year 2024 legislative estimates and Fiscal Year 2025 legislative estimates. The year-over-year change between Fiscal Year 2024 and Fiscal Year 2025 estimates attributed to IRA do not lead to changes in estimated burden. There is still significant uncertainty about program participation. Tax Year 2023 tax returns have only recently become available, and Form 990-T extension filings are not yet available. More granular estimates will be provided once IRA provision participation from Tax Year 2023 has been verified. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.

Annual Cost to Federal Government: $7,764,511

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: Elaine Leichter 202 317-8428 elaine.leichter@irs.gov