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COMMENT
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OMB Control No:
1545-0047
ICR Reference No:
202511-1545-004
Status:
Received in OIRA
Previous ICR Reference No:
202409-1545-003
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
U.S. Tax-Exempt Organization Returns
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
Date Submitted to OIRA:
12/15/2025
Requested
Previously Approved
Expiration Date
36 Months From Approved
01/31/2026
Responses
1,729,800
1,711,300
Time Burden (Hours)
75,470,000
73,440,000
Cost Burden (Dollars)
2,063,500,000
1,963,400,000
Abstract:
These forms and schedules are used to determine that 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 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
PL:
Pub.L. 119 - 21 multiple
Name of Law: One Big Beautiful Bill Act
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:
90 FR 35373
07/25/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 58088
12/15/2025
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns
990 Schedule I, 990 Schedule J, 990 Schedule L, 990 Schedule M, 990 Schedule N, 990 Schedule O, 990 Schedule R, 990-EZ, 990-N, 990-PF, 990-T, 8933 Schedule A, 8908, 8911, 8933, 8933 Schedule D, 8964-TRA, 8975, 8991, 8992, 8995, 8995-A, T (Timber), 1023, 1023-EZ, 1024, 1024-A, 1028, 1062, 1062 Schedule A, 1116, 1116 Schedule B, 1116 Schedule C, 1120-POL, 1127, 1128, 2220, 2848, 3115, 3468, 3800, 3800 Schedule A, 4136, 4136 Schedule A, 4255, 4562, 461, 4684, 4720, 4797, 5471, 5227, 5471 Schedule E, 5471 Schedule G-1, 5471 Schedule H, 5471 Schedule I-1, 5471 Schedule J, 5471 Schedule M, 5471 Schedule O, 5471 Schedule P, 5471 Schedule Q, 5471 Schedule R, 5578, 5884, 5884-C, 5884-D, 8846, 8827, 8858, 8858 Schedule M, 8864, 8886, 8872, 8879-TE, 8882, 8886-T, 8896, 8899, 8906, 8911 Schedule A, 8932, 8933 Schedule B, 8933 Schedule C, 8933 Schedule E, 8933 Schedule F, 8936, 8936 Schedule A, 8940, 8038-CP Schedule A, 8038-G, 8038-R, 8038-T, 8038-TC, 8865 Schedule K-1, 8865, 8865 Schedule G, 8865 Schedule H, 8865 Schedule K-2, 8870, 8865 Schedule K-3, 8865 Schedule O, 8865 Schedule P, 8866, 8868, 8871, 8383-V, 8038-GC, 8997, 6069, 6198, 6497, 6781, 7004, 7203, 7204, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 7220, 8038, 8038-B, 8038-CP, 8050, 8282, 8283, 8328, 8330, 8453-TE, 8453-X, 8621, 8621-A, 8718, 8824, 8825, 8825 Schedule A, 8826, 8833, 8835, 8838, 8838-P, 8844, 8941, 8949, 8964-ELE, 8976, 8990, 8992 Schedule A, 8995-A Schedule C, 8995-A Schedule A, 8995-A Schedule B, 8995-A Schedule D, 926, 970, 990, 990 Schedule A, 900 Schedule B, 990 Schedule C, 990 Schedule D, 990 Schedule F, 990 Schedule E, 990 Schedule G, 990 Schedule H, 8697, 990-T Schedule A, 990-W, 990 Schedule K
Forest Activities Schedule
,
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
,
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
,
Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code
,
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
,
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
,
Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers
,
Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer
,
Foreign Tax Credit
,
Foreign Tax Carryover Reconciliation Schedule
,
Foreign Tax Redeterminations
,
U.S. Income Tax Return for Certain Political Organizations
,
Application for Extension of Time for Payment of Tax Due to Undue Hardship
,
Application to Adopt, Change, or Retain a Tax Year
,
Underpayment of Estimated Tax by Corporations
,
Power of Attorney and Declaration of Representative
,
Application for Change in Accounting Method
,
Investment Credit
,
General Business Credit
,
Transfer Election Statement
,
Credit for Federal Tax Paid on Fuels
,
Business Activity Report for Credit for Federal Tax Paid on Fuels
,
Recapture of Investment Credit
,
Depreciation and Amortization
,
Limitation on Business Loss
,
Casualties and Thefts
,
Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
,
Sale of Business Property
,
Split Interest Trust Information Return
,
Information Return of U.S. Persons With Respect to Certain Foreign Corporations
,
Income, War Profits, and Excess Profits Taxes Paid or Accrued
,
Cost Sharing Arrangement
,
Current Earnings and Profits
,
Information for Global Intangible Low-Taxed Income
,
Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
,
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
,
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
,
Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
,
CFC Income by CFC Income Groups
,
Distributions From a Foreign Corporation
,
Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
,
Work Opportunity Credit
,
Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
,
Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters
,
Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
,
At-Risk Limitations
,
Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
,
Gains and Losses From Section 1256 Contracts and Straddles
,
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
,
S Corporation Shareholder Stock and Debt Basis Limitations
,
Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement
,
Energy Efficient Commercial Buildings Deduction
,
Advanced Manufacturing Production Credit
,
Clean Hydrogen Production Credit
,
Clean Electricity Production Credit
,
Nuclear Power Production Credit
,
Distributions From a Partnership of Property With Partner Basis Adjustments
,
Clean Fuel Production Credit
,
Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
,
Information Return for Tax-Exempt Private Activity Bond Issues
,
Information Return for Build America Bonds and Recovery Zone
,
Return for Credit Payments to Issuers of Qualified Bonds
,
Specified Tax Credit Bonds Interest Limit Computation
,
Information Return for Tax-Exempt Governmental Bonds
,
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
,
Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
,
Direct Deposit of Tax Exempt or Government Entity Tax Refund
,
Donee Information Return
,
Noncash Charitable Contributions
,
Payment Voucher for Filing Fee Under Section 170(f)(13)
,
Carryforward Election of Unused Private Activity Bond Volume Cap
,
Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
,
Tax Exempt Entity Declaration and Signature for Electronic Filing
,
Political Organization Declaration for Electronic Filing of Notice of Section 527 Status
,
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
,
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
,
User Fee for Exempt Organization Determination Letter Request
,
Like-Kind Exchanges
,
Rental Real Estate Income and Expenses of a Partnership or an S Corporation
,
Rental Real Estate Other Deductions
,
Disabled Access Credit
,
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
,
Renewable Electricity Production Credit
,
Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement
,
Consent to Extend the Time to Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))
,
Empowerment Zone Employment Credit
,
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
,
Credit for Prior Year Minimum Tax—Corporations
,
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
,
Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities
,
Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
,
Return of U.S. Persons with Respect to Certain Foreign Partnerships
,
Statement of Application of the Gain Deferral Method under Section 721(c)
,
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
,
Sch K-1 Partner's Share of Income Deductions Credits, etc.
,
Partners' Distributive Share Items—International
,
Partner's Share of Income, Deductions, Credits, etc.—International
,
Transfer of Property to a Foreign Partnership
,
Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership
,
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
,
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
,
IRS e-file Signature Authorization for a Tax-Exempt Entity
,
Credit for Employer-Provided Childcare Facilities and Services
,
Reportable Transaction Disclosure Statement
,
Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
,
Low Sulfur Diesel Fuel Production Credit
,
Notice of Income From Donated Intellectual Property
,
Distilled Spirits Credit
,
Energy Efficient Home Credit
,
Alternative Fuel Vehicle Refueling
,
Alternative Fuel Vehicle Refueling Property
,
Credit for Employer Differential Wage Payments
,
Carbon Oxide Sequestration Credit
,
Disposal or Enhanced Oil Recovery Owner Certification
,
Disposal Operator Certification
,
Enhanced Oil Recovery Operator Certification
,
Recapture Certification
,
Election Certification
,
Utilization Certification
,
Clean Vehicle Credit
,
Clean Vehicle Credit Amount
,
Request for Miscellaneous Determination
,
Credit for Small Employer Health Insurance Premiums
,
Sales and Other Dispositions of Capital Assets
,
Section 987 Elections
,
Section 987 Transition Information
,
Country-by-Country Report
,
Notice of Intent to Operate Under Section 501(c)(4)
,
Limitation on Business Interest Expense Under Section 163(j)
,
Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts
,
U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
,
Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)
,
Qualified Business Income Deduction Simplified Calculation
,
Qualified Business Income Deduction
,
Specified Service Trades or Businesses
,
Aggregation of Business Operations
,
Loss Netting and Carryforward
,
Special Rules for Patrons of Agricultural or Horticultural Cooperatives
,
Return by a U.S. Transferor of Property to a Foreign CorporationReturn by a U.S. Transferor of Property to a Foreign Corporation
,
Application to Use LIFO Inventory Method
,
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
,
Public Charity Status and Public Support
,
Schedule of Contributors
,
Political Campaign and Lobbying Activities
,
Supplemental Financial Statements
,
Schools
,
Statement of Activities Outside the United States
,
Supplemental Information Regarding Fundraising or Gaming Activities
,
Hospitals
,
Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
,
Compensation Information
,
Supplemental Information on Tax-Exempt Bonds
,
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
,
Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
,
Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
,
Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
,
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
,
Unrelated Business Taxable Income From an Unrelated Trade or Business
,
Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations)
,
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
,
Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
ICR Summary of Burden
Total Request
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
1,729,800
1,711,300
0
0
18,500
0
Annual Time Burden (Hours)
75,470,000
73,440,000
0
0
2,030,000
0
Annual Cost Burden (Dollars)
2,063,500,000
1,963,400,000
0
0
100,100,000
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:
Updates to FY2025 estimates resulted in a 2.6% increase in total monetized burden. This includes an increase to the filer population but is primarily driven by a shift in the composition of the underlying tax return data and revised legislative estimates based on filing data. The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. A forecasted increase in filers is expected to lead to an increase in time burden and out-of-pocket costs. Forecasted changes in macroeconomic factors are also expected to lead to increases in average monetized time, out-of-pocket costs, and total monetized burden. These changes in the filer population and macroeconomic factors are expected to increase total monetized burden by 2.5%. This includes a 0.5% increase in time burden and a 2.6% increase in out-of-pocket costs. Altogether, these technical adjustments increased total monetized burden by 5.2%. This includes a 1.1% increase in the filer population, a 2.8% increase in time burden, and a 5.1% increase in out-of-pocket costs.
Annual Cost to Federal Government:
$8,720,783
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
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:
12/15/2025
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