1) RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND 2) ORGANIZATION EXEMPT UNDER 501(C)(3)

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
128144	1) RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND 2) ORGANIZATION EXEMPT UNDER 501(C)(3) Form	Migrated

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 198706-1545-026
Status: Historical Active	Previous ICR Reference No: 198608-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: 1) RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND 2) ORGANIZATION EXEMPT UNDER 501(C)(3)
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: 09/30/1987
	Date Received in OIRA: 06/29/1987
Terms of Clearance: remarks amended, 10/13/87: this collection appears to impose a large burden on small entities without contributing significantly to protection of the revenue. As part of your justification for further collection of information from small entities, you are requested to respond to the following questions: 1) how is the information actually used by IRS to ensure that tax exempt organizations pay taxes on nonexempt activities?, 2) how did IRS determine the threshhold of $25,000 above which a return must be completed?, 3)what proportion of tax exempt organizations fail to file this form?, 4) what is the practical consequence of not filing?, 5) what is the reason for the expected 2.6 million adjustment increase in burden hours during FY 1988 for this collection?, 6) how significant is the revenue obtained as a result of completion of this form by filers with gross receipts of less than $50,000?, and 7) why is it important to IRS and to the federal government to collect information on small entities for use by States? Remarks amended, effective 10/13/87: Approved through october 1989 for taxyear 1987 returns with the understanding that the Department will submit the requested information by June 1988 in preparation for submission of the clearance package for the return for taxyear 1988. You may omit printing the expiration date on this form.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/1988	06/30/1988	08/31/1989
Responses	351,415	0	369,630
Time Burden (Hours)	5,244,498	0	5,244,384
Cost Burden (Dollars)	0	0	0

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Abstract: FORM 990 IS NEEDED TO DETERMI THAT IRC SECTION 501(A) TAX-EXEMPT ORGANIZATIONS FULFILL THE OPERATING CONDITIONS OF THEIR TAX EXEMPTION. SCHEDULE A (FORM 990) IS USED TO ELICIT SPECIAL INFORMATION FROM SECTION 501(C)(3) ORGANIZATIONS. IRS USES THE INFORMATION FROM THESE FORMS TO DETERMINE IF THE FILERS ARE OPERATING WITHIN THE RULES OF THEIR EXEMPTION.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
1) RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND 2) ORGANIZATION EXEMPT UNDER 501(C)(3)	FORM 990, & SCH A, (FORM 990)

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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	351,415	369,630	0	-18,215	0	0
Annual Time Burden (Hours)	5,244,498	5,244,384	0	114	0	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:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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: 06/29/1987

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