U.S. Tax-Exempt Income Tax Return

Forms and Documents

Document Name	Status
Form 990 Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1) Form	Modified
Government Costs for Tax-Exempt Forms.pdf Supplementary Document	2023-12-08
1545-0047 Supporting Statement 2023.docx Supporting Statement A	2023-12-11

IC Document Collections

IC ID	Document Title	Status
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1) Form	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 202312-1545-006
Status: Received in OIRA	Previous ICR Reference No: 202212-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Tax-Exempt Income Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/18/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2023
Responses	1,698,500	1,684,700
Time Burden (Hours)	75,500,000	72,720,000
Cost Burden (Dollars)	1,978,400,000	1,749,500,000

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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.

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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 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 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 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
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 multiple Name of Law: Inflation Reduction Act of 2022

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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:
	88 FR 66131	09/26/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 87059	12/15/2023
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	1120-POL, 1128, 3800, 7004, 3115, 1023-EZ, 4720, 8976, 990-T Schedule A, 5884-D, 5884-D, 6069, 7203, 7203, 7204, 8621, 8995-A, 1116, 8038-CP Schedule A, 8453-TE, 8870, 8872, 990-EZ, 990 Schedule D, 990 Schedule D, 990 Schedule H, 990 Schedule H, 8038, 8038-B, 8038-B, 8038-CP, 8038-CP, 8038-G, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8038-TC, 8282, 8453-X, 8718, 8868, 8879-TE, 990 Schedule I, 990 Schedule J, 990 Schedule J, 990 Schedule K, 990 Schedule K, 990, 990-PF, 990-T, 990 Schedule C, 990 Schedule F, 990 Schedule E, 990 Schedule G, 1024, 1023, 1028, 990-EZ, 990-PF, 990-T, 990 Schedule A, 990 Schedule A, 5884-C, 990 Schedule B, 990 Schedule F, 990 Schedule L, 8038, 990 Schedule G, 8872, 8886-T, 8886-T, 8899, 990 Schedule M, 1023-EZ, 1024, 1127, 2220, 2220, 3115, 4136, 4136, 4562, 4562, 461, 461, 990-N, 990 Schedule O, 990 Schedule N, 990 Schedule R, 1028, 990, 1120-POL, 8886, 8328, 8330, 8886, 6069, 5471, 990 Schedule C, 6497, 4720, 5471 Schedule E, 5471 Schedule H, 5471 Schedule O, 5471 Schedule R, 8940, 8949, 1116, 1116 Schedule B, 1116 Schedule B, 1116 Schedule C, 1116 Schedule C, 4797, 4797, 5471, 5471 Schedule I-1, 5471 Schedule J, 5471 Schedule M, 5471 Schedule P, 5471 Schedule Q, 6198, 6198, 8865, 8865, 8865 Schedule G, 8865 Schedule H, 8865 Schedule O, 8865 Schedule P, 8940, 8941, 8941, 8949, 926, 926, 1128, 2848, 2848, 3468, 3468, 3800, 4255, 4255, 5227, 5227, 5471 Schedule G-1, 7004, 7204, 7205, 7205, 7207, 7204, 7210, 8283, 8283, 8283-V, 8621, 8824, 8824, 8838, 8995, 8995, 8995-A, 8995-A Schedule A, 8995-A Schedule B, 8995-A Schedule C, 8995-A Schedule D, 970, 990 Schedule R, 990 Schedule L, 1024-A, 8038-T, 1023, 5578, 8871, 1024- A	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) ,   Instructions for Form 990 ,   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) ,   Instructions for Form 990-EZ ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Instructions for Form 990-PF ,   Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) ,   Instructions for Form 990-T ,   Public Charity Status and Public Support ,   Instructions for Schedule A (Form 990) ,   Schedule of Contributors ,   Political Campaign and Lobbying Activities ,   Supplemental Financial Statements ,   Instructions for Schedule D (Form 990) ,   Schools ,   Statement of Activities Outside the United States ,   Instructions for Schedule F (Form 990) ,   Supplemental Information Regarding Fundraising or Gaming Activities ,   Instructions for Schedule G (Form 990) ,   Hospitals ,   Instructions for Schedule H (Form 990) ,   Grants and Other Assistance to Organizations, Governments, and Individuals in the United States ,   Compensation Information ,   Instructions for Schedule J (Form 990) ,   Supplemental Information on Tax-Exempt Bonds ,   Instructions for Schedule K (Form 990) ,   Transactions With Interested Persons ,   Instructions for Schedule L (Form 990) ,   Noncash Contributions ,   Liquidation, Termination, Dissolution, or Significant Disposition of Assets ,   Supplemental Information to Form 990 or 990-EZ ,   Related Organizations and Unrelated Partnerships ,   Instructions for Schedule R (Form 990) ,   Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Instructions for Form 1023 ,   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) ,   Instructions for Form 1024 ,   Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code ,   Instructions for Form 1024- A ,   Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Instructions for Form 1028 ,   Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax ,   Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans ,   Information Return for Tax-Exempt Private Activity Bond Issues ,   Instructions for Form 8038 ,   Information Return for Build America Bonds and Recovery Zone ,   Instructions for Form 8038-B ,   Return for Credit Payments to Issuers of Qualified Bonds ,   Instructions for Form 8038-CP ,   Information Return for Tax-Exempt Governmental Bonds ,   Instructions for Form 8038-G ,   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 ,   Instructions for Form 8038-TC ,   Donee Information Return ,   Political Organization Declaration for Electronic Filing of Notice of Section 527 Status ,   User Fee for Exempt Organization Determination Letter Request ,   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 ,   Instructions for Form 8872 ,   Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction ,   Instructions for Form 8886-T ,   Notice of Income From Donated Intellectual Property ,   Instructions for Form 8038-T ,   Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ ,   Instructions for Schedule C (Form 990) ,   US Income Tax Return for Certain Political Organizations ,   Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code ,   Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953 ,   Information Return of Nontaxable Energy Grants or Subsidized Energy Financing ,   Carryforward Election of Unused Private Activity Bond Volume Cap ,   Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) ,   Reportable Transaction Disclosure Statement ,   Instructions for Form 8886 ,   Instructions for Form 1023-EZ ,   Instructions for Form 4720 ,   Notice of Intent to Operate Under Section 501(c)(4) ,   Unrelated Business Taxable Income From an Unrelated Trade or Business ,   Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters ,   Instructions for Form 5884-D ,   Instructions for Form 6069 ,   S Corporation Shareholder Stock and Debt Basis Limitations ,   Instructions for Form 7203 ,   Specified Tax Credit Bonds Interest Limit Computation ,   Tax Exempt Entity Declaration and Signature for E-file ,   IRS e-file Signature Authorization for a Tax Exempt Entity ,   Foreign Tax Credit ,   Instructions for Form 1116 ,   Foreign Tax Carryover Reconciliation Schedule ,   Instructions for Schedule B (Form 1116) ,   Foreign Tax Redeterminations ,   Instructions for Schedule C (Form 1116) ,   Application for Extension of Time for Payment of Tax Due to Undue Hardship ,   Underpayment of Estimated Tax by Corporations ,   Instructions for Form 2220 ,   Application for Change in Accounting Method ,   Instructions for Form 3115 ,   Credit for Federal Tax Paid on Fuels ,   Instructions for Form 4136 ,   Depreciation and Amortization ,   Instructions for Form 4562 ,   Limitation on Business Loss ,   Instructions for Form 461 ,   Sale of Business Property ,   Instructions for Form 4797 ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Instructions for Form 5471 ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   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 ,   At-Risk Limitations ,   Instructions for Form 6198 ,   Return of U.S. Persons with Respect to Certain Foreign Partnerships ,   Instructions for Form 8865 ,   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) ,   Transfer of Property to a Foreign Partnership ,   Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership ,   Request for Miscellaneous Determination ,   Instructions for Form 8940 ,   Credit for Small Employer Health Insurance Premiums ,   Instructions for Form 8941 ,   Sales and Other Dispositions of Capital Assets ,   Instructions for Form 8949 ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Instructions for Form 926 ,   Instructions for Form 1120-POL ,   Application to Adopt, Change, or Retain a Tax Year ,   Instructions for Form 1128 ,   Power of Attorney and Declaration of Representative ,   Instructions for Form 2848 ,   Investment Credit ,   Instructions for Form 3468 ,   General Business Credit ,   Instructions for Form 3800 ,   Recapture of Investment Credit ,   Instructions for Form 4255 ,   Split Interest Trust Information Return ,   Instructions for Form 5227 ,   Cost Sharing Arrangement ,   Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns ,   Instructions for Form 7004 ,   Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement ,   Instructions for Form 7204 ,   Energy Efficient Commercial Buildings Deduction ,   Instructions for Form 7205 ,   Advanced Manufacturing Production Credit ,   Instructions for Form 7207 ,   Clean Hydrogen Production Credit ,   Noncash Charitable Contributions ,   Instructions for Form 8283 ,   Payment Voucher for Filing Fee Under Section 170(f)(13) ,   Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ,   Instructions for Form 8621 ,   Like-Kind Exchanges ,   Instructions for Form 8824 ,   Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement ,   Qualified Business Income Deduction Simplified Calculation ,   Instructions for Form 8995 ,   Qualified Business Income Deduction ,   Instructions for Form 8995-A ,   Specified Service Trades or Businesses ,   Aggregation of Business Operations ,   Loss Netting and Carryforward ,   Special Rules for Patrons of Agricultural or Horticultural Cooperatives ,   Application to Use LIFO Inventory Method

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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	1,698,500	1,684,700	0	0	13,800	0
Annual Time Burden (Hours)	75,500,000	72,720,000	40,000	0	2,740,000	0
Annual Cost Burden (Dollars)	1,978,400,000	1,749,500,000	2,500,000	0	226,400,000	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: Changes Due to Agency Estimate: There are significant adjustments in the year-over-year technical changes. The impact on burden related to these changes is shown in the table in the Supporting Statement. The largest adjustments are an increase of 470,000 burden hours and $122,850,000 in out-of-pocket costs resulting from updating the underlying micro model tax data. The other largest changes are from macroeconomic adjustments due primarily to inflation and an increase in the FY24 population count of 57,100. Changes Due to New Statute: The Inflation Reduction Act of 2022 (IRA), P.L. 117-169, introduced changes that result in legislative year-over-year adjustments. IRA introduced and expanded a number of clean energy provisions. The majority of the tax provisions are expected to be claimed by individuals and businesses, but there are a number of provisions that may be claimed by tax-exempt organizations. The relevant provisions are new with very little related data to perform direct microdata modeling and analysis. There is also significant uncertainty about the impact of the provisions on program participation and expected growth in existing programs. Due to the limitations and uncertainty, the provisions are grouped into a single category and are estimated jointly. Given the level of uncertainty related to these estimates lower bound and upper bound estimates are also provided in the Supporting Statement.

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Annual Cost to Federal Government: $7,715,412

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

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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: 12/18/2023

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