Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

Forms and Documents

Document Name	Status
Form 990 Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990 Form	Modified
Form Schedule R (F 990) Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R Form	Modified
Form Schedule N-1 Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N Form	Modified
Form Schedule M (F 990) Schedule M - Non-Cash Contributions Form	Modified
Form Schedule L (Form 9 Schedule L - Transactions with Interested Persons Form	Modified
Form Schedule K (Form 9 Schedule K - Supplemental Information on Tax Exempt Bonds Form	Modified
Form Schedule J (F 990) Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990 Form	Modified
Form Schedule I (Form 9 Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I Form	Modified
Form Schedule H (F 990) Schedule H - Hospitals Form	Modified
Form Schedule F (Form 9 Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F Form	Modified
Form Schedule E (F 990) Schedule E - Schools Form	Modified
Form Schedule D (Form 9 Schedule D - Supplemental Financial Statements Form	Modified
Form 990 Sch. C Schedule C - Political Campaign and Lobbying Activities Form	Modified
Form Schedule B (Form 9 Schedule B - Schedule of Contributors Form and Instruction	Modified
Form Schedule A (Form 9 Schedule A - Public Charity Status and Public Support Form	Modified
Supporting Statement, 1545-0047.doc Supporting Statement A	2014-04-18
Expiration Explanation.rtf Supplementary Document	2010-07-22

IC Document Collections

IC ID	Document Title	Status
39403	Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990 Form	Modified
184772	Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R Form	Modified
184771	Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N Form	Modified
184770	Schedule M - Non-Cash Contributions Form	Modified
184769	Schedule L - Transactions with Interested Persons Form	Modified
184768	Schedule K - Supplemental Information on Tax Exempt Bonds Form	Modified
184767	Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990 Form	Modified
184765	Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I Form	Modified
184764	Schedule H - Hospitals Form	Modified
184763	Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Instruction	Modified
184762	Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F Form	Modified
184753	Schedule E - Schools Form	Modified
184752	Schedule D - Supplemental Financial Statements Form	Modified
184751	Schedule C - Political Campaign and Lobbying Activities Form	Modified
184750	Schedule B - Schedule of Contributors Form and Instruction	Modified
184749	Schedule A - Public Charity Status and Public Support Form	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 201210-1545-027
Status: Historical Active	Previous ICR Reference No: 201205-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-0047-061
Title: Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 04/18/2014
	Date Received in OIRA: 04/29/2013
Terms of Clearance: At that time the forms submitted for approval were for tax year 2009. During the intermediate time, IRS used forms for tax years 2010, 2011, and 2012 without receiving approval for those forms from OMB. The failure to receive approval for these tax years will be reported as violations in the next Information Collection Budget (ICB) by IRS/Treasury.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2017	36 Months From Approved	04/30/2014
Responses	403,068	0	403,068
Time Burden (Hours)	24,945,619	0	25,766,156
Cost Burden (Dollars)	0	0	0

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Abstract: Form 990 is needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. Form 990 is used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.

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Authorizing Statute(s): US Code: 26 USC 527 Name of Law: Political organizations
   US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 4947 Name of Law: Application of taxes to certain nonexempt trusts
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
  

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:
	77 FR 59707	09/28/2012
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 24804	04/26/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 16

IC Title	Form No.	Form Name
Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R	Schedule R-1 (F 990), Schedule R (F 990)	Related Organizations and Unrelated Partnerships ,   Continuation Sheet for Schedule R
Schedule K - Supplemental Information on Tax Exempt Bonds	Schedule K (Form 990)	Supplemental Information on Tax Exempt Bonds
Schedule L - Transactions with Interested Persons	Schedule L (Form 990 or 990-EZ)	Transactions with Interested Persons
Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F	Schedule F (Form 990), Schedule F-1 (Form 990)	Statement of Activities Outside the United States ,   Continuation Sheet for Schedule F
Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Schedule G (Form 990 or 990-EZ)	Supplemental Information Regarding Fundraising or Gaming Activities
Schedule D - Supplemental Financial Statements	Schedule D (Form 990)	Supplemental Financial Statements
Schedule M - Non-Cash Contributions	Schedule M (F 990)	Non-Cash Contribution
Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990	Schedule J-2 (F 990), Schedule J (F 990), Schedule J-1 (F 990)	Compensation Information ,   Continuation Sheet for Sch J ,   Continuation Sheet for Form 990
Schedule A - Public Charity Status and Public Support	Schedule A (Form 990 or 990EZ)	Public Charity Status and Public Support
Schedule B - Schedule of Contributors	Schedule B (Form 990)	Schedule of Contributors
Schedule E - Schools	Schedule E (F 990)	Schools
Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990	Schedule O, 990	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) ,   Supplemental Information to Form 990
Schedule C - Political Campaign and Lobbying Activities	990 Sch. C	Polical Campaign and Lobbying Activities
Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N	Schedule N-1, Schedule N (Form 990 or 990-EZ)	Continuation Sheet of Schedule N ,   Liquidation, Termination, Dissolution or Significant Disposition of Assets
Schedule H - Hospitals	Schedule H (F 990)	Hospitals
Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I	Schedule I (Form 990), Schedule I-I (Form 990)	Grants and Other Assistance to Organizations, Governments and Individuals in the U.S. ,   Continuation Sheet for Schedule I (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	403,068	403,068	0	0	0	0
Annual Time Burden (Hours)	24,945,619	25,766,156	0	-820,537	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: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Form 990's burden variables have been recounted. A new section was added to Schedule D for the reconciliation of revenue per audited financial statement with revenue per return. A new section was added to Schedule F for foreign forms. Schedule G includes a new section which allows for additional written explanations related to fundraising and gaming in accordance with the Plain Language Act of 2010. Schedule K includes a section for proceeds related to tax-exempt bonds. Schedule L includes new columns addressing the relationship between a disqualified person and an organization. The line variables in Schedule N have simply been recounted. Schedule R includes a new column for 512(b)(13) identification of 512(b)(13) controlled entities followed by yes/no columns. These changes result in a net decrease of 820,537 burden hours.

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Annual Cost to Federal Government: $20,000

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]? 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? 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: 04/29/2013

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