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OMB Control No: 1545-0047	ICR Reference No: 202511-1545-004
Status: Active	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
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/16/2026
	Date Received in OIRA: 12/15/2025
Terms of Clearance: For fiscal year 2027, the IRS will work with OIRA to develop an accurate estimate of IRS expenditures in support of assisting taxpayers for each bucket.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2027	36 Months From Approved	01/31/2026
Responses	1,729,800	0	1,711,300
Time Burden (Hours)	75,470,000	0	73,440,000
Cost Burden (Dollars)	2,063,500,000	0	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	8858, 8858 Schedule M, 8864, 8872, 8879-TE, 8886-T, 8882, 8886, 8896, 8899, 8906, 8911 Schedule A, 8932, 8933 Schedule B, 8933 Schedule C, 8933 Schedule E, 8933 Schedule F, 8936, 8936 Schedule A, 8940, 8941, 8949, 8964-ELE, 990 Schedule C, 990 Schedule D, 990, 990 Schedule A, 900 Schedule B, 990 Schedule E, 990 Schedule F, 990 Schedule G, 990 Schedule H, 990-T Schedule A, 990-W, 990 Schedule K, 8697, 8976, 8990, 8992 Schedule A, 8995-A Schedule A, 8995-A Schedule B, 8995-A Schedule C, 8995-A Schedule D, 926, 970, 7204, 7203, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 7220, 8038, 8038-B, 8038-CP, 8038-R, 8038-CP Schedule A, 8038-G, 8038-T, 8038-TC, 8865, 8865 Schedule G, 8865 Schedule H, 8865 Schedule K-1, 8865 Schedule K-2, 8870, 8865 Schedule K-3, 8865 Schedule O, 8865 Schedule P, 8866, 8868, 8871, 8038-GC, 8997, 8050, 8282, 8283, 8383-V, 8328, 8330, 8453-TE, 8453-X, 8621, 8621-A, 8718, 8824, 8825, 8825 Schedule A, 8826, 8833, 8835, 8838, 8838-P, 8844, 8846, 8827, 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, 8908, 8911, 8933, 8933 Schedule A, 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, 5471 Schedule G-1, 5471 Schedule E, 5471 Schedule H, 1116 Schedule B, 1116 Schedule C, 1120-POL, 1127, 1128, 2220, 2848, 3468, 3115, 3800, 3800 Schedule A, 4136, 4136 Schedule A, 4255, 4562, 461, 4684, 4720, 4797, 5227, 5471, 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, 6069, 6198, 6497, 6781, 7004	, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	1,729,800	1,711,300	18,500
Annual Time Burden (Hours)	75,470,000	73,440,000	2,030,000
Annual Cost Burden (Dollars)	2,063,500,000	1,963,400,000	100,100,000

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: 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

View ICR - OIRA Conclusion