Agency Information Collection Activities; Submission for OMB Review; Comment Request; Tax Exempt Forms and Schedules

Federal Register, Volume 84 Issue 250 (Tuesday, December 31, 2019)
[Federal Register Volume 84, Number 250 (Tuesday, December 31, 2019)]
[Page 72435]
From the Federal Register Online via the Government Publishing Office []
[FR Doc No: 2019-28274]
[[Page 72435]]
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Tax Exempt Forms and Schedules
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before January 30, 2020 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing [email protected], calling
(202) 927-5331, or viewing the entire information collection request at
Internal Revenue Service (IRS)
 Title: Tax Exempt Forms and Schedules.
 OMB Control Number: 1545-0047.
 Type of Review: Revision of a currently approved collection.
 Description: These forms and schedules are needed to determine that
IRC section 501(a) 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.
 Form: 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E,
990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990
SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G,
990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF
SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL,
4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC,
8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718,
8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and all other related
forms, schedules and attachments.
 Affected Public: Not-for-profit Institutions.
 Estimated Number of Respondents: 1,413,200.
 Frequency of Response: Annually.
 Total Estimated Time: 50.5 million hours.
 Estimated Time per Respondent: 35.7 hours.
 Total Estimated Out-of-Pocket Costs: $1.30 billion.
 Estimated Out-of-Pocket Cost per Respondent: $918.
 Total Estimated Monetized Labor Burden: $3.59 billion.
 Estimated Total Monetized Labor Burden per Respondent: $2,543.
 Note: Amounts below are for FY2018. Reported time and cost burdens
are national averages and do not necessarily reflect a ``typical''
case. Most taxpayers experience lower than average burden, with
taxpayer burden varying considerably by taxpayer type. Detail may not
add due to rounding.
 Table 1--Fiscal Year 2018 Form 990 Series Tax Compliance Cost Estimates
 Type of return
 Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
Projections of the Number of 322,900 252,900 113,100 124,500 599,800
 Returns to be Filed with IRS...
Estimates Average Total Time 85 45 47 40 2
Estimated Average Total Out-of- $2,400 $500 $1,800 $1,300 $10
 Pocket Costs...................
 Estimates Total Time (Hours) 27,370,000 11,440,000 5,280,000 5,040,000 1,320,000
 Estimated Total Out-of- $787,700,000 $128,000,000 $208,500,000 $167,600,000 $5,500,000
 Pocket Costs...............
 Authority: 44 U.S.C. 3501 et seq.
 Dated: December 26, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-28274 Filed 12-30-19; 8:45 am]