Exempt Organization Business Income Tax Return

Forms and Documents

Document Name	Status
990-T.Sup.doc Supporting Statement A	2010-01-13
Change Worksheet 2009.doc Supplementary Document	2010-01-13

IC Document Collections

IC ID	Document Title	Status
39809	Exempt Organization Business Income Tax Return Instruction	Modified

ICR Details

OMB Control No: 1545-0687	ICR Reference No: 201001-1545-006
Status: Historical Active	Previous ICR Reference No: 200610-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No: db-0687-006
Title: Exempt Organization Business 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: 04/12/2010
	Date Received in OIRA: 01/27/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2013	36 Months From Approved	04/30/2010
Responses	37,103	0	37,103
Time Burden (Hours)	5,262,319	0	5,271,224
Cost Burden (Dollars)	0	0	0

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Abstract: Form 990-T is needed to compute the section 511 tax on unrelated business income of a charitable organization. IRS uses the information to enforce the tax.

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Authorizing Statute(s): US Code: 26 USC 6012(a)(2) Name of Law: Every Corporation Subject to Taxation under Subtitle A
   US Code: 26 USC 6012(a)(4) Name of Law: General Rule-Trusts
   US Code: 26 USC 511 Name of Law: Imposition of Tax on Unrelated Business Income of Charitable, etc., Organizations
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 41256	08/20/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 3964	01/25/2010
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
Exempt Organization Business Income Tax Return	Form 990-T	Exempt Organization Business Income Tax Return

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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	37,103	37,103	0	0	0	0
Annual Time Burden (Hours)	5,262,319	5,271,224	0	-8,905	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: Form 990-T is needed to compute the section 511 tax on unrelated business income of a charitable organization. Changes were made to Form 990-T because the tax that was reported is no longer applicable in 2009. This resulted in a total burden decrease of 8,905 hours.

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Annual Cost to Federal Government: $1,637,480

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)? No

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: 01/27/2010

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